Good morning everyone.

I am back in Phoenix and headed for a long ride in a bit.

I really enjoyed my few days in Miami.

If you are young and mobile, I think the warm weather cities of the USA are the place to be. San Diego, Phoenix, Austin, Dallas, Miami.

With state taxes in Arizona rising to 9 percent, Austin, Dallas and Miami make way more sense for tax reasons.

I am not sure how the cold weather cities, especially those in higher tax states will be able to recruit the best people and attract the best entrepreneurs.

Two great podcasts I enjoyed yesterday were:

Conan O’Brien and Shaquille O’Neal

Barry Ritholtz and Bill Gurley

Have a great Sunday.