This paper incorporates costly migration into the empirical literature on the incidence on wages of states and local taxes. The responsiveness of pre-tax wages to changes in state and local taxes (including income, sales and property taxes) is shown to vary by age and education. Using repeated cross-section and pseudo-panel regressions, the paper shows that the pre-tax wages of highly-educated and experienced workers are relatively unresponsive to tax changes. The wages of young and highly-educated workers