State. It is also worth noting that you can track individual counties. For Florida, the biggest winners were a strip along the Gulf coast (from Citrus County to Collier) and most of the Atlantic coast.
Of course, there are other factors at play. The elderly (who are more likely to be wealthy) have been retiring to Florida for ages for reasons that have nothing to do with taxes; Washington, a state not particularly known for its conservative politics, also made respectable gains. Still, it’s hard to deny that the data seems consistent with the warnings of tax hawks; the major losers were states known for restrictive economic policies (New York, New Jersey, California), and the winners tended to be those with a more hands-off approach (Florida, Texas, Nevada).
The debate over the consequences of tax policies has been raging for a long time, and “How Money Walks” probably won’t change that. However, it does provide some interesting data for discussion, and it’s much more intuitive than the usual fodder.