I have US passport but I live in Canada now. I lived in California, Chicago and NYC. The best place is Canada.
The cost of living is high in the states. I didn't feel the tax is high in Canada actually. Based on my pay check it deducts similar percentage of tax. The medical system is a lot worse in the states. You have to be very careful on what meds is covered by the insurance what is not. I would not bother at all especially he is 45 years old.