New York is a city in which the very rich enjoy some of the best living in the world because it is the largest and wealthiest city in the United States. The city has enormous areas that are simply terrible to live in, but people like Koch are shielded from it. I understand that Koch, like most rational people, uses tax reduction strategies, so his tax rate is probably less than that of many ordinary people in the city.

I do not think the fact that rich people cluster in cities commends high rates of taxation in cities when so many citizens of them suffer poorer housing, worse schools, worse crime and general higher cost of living in addition to not having the benefits of living in a more spacious, green area.