gov cuomo
CNN
gov cuomo
Now playing
02:25
Gov. Cuomo: Trump changed address for legal purposes
Sen. Lisa Murkowski (R-AK) speaks to reporters as she arrives for the continuation of the Senate impeachment trial of President Donald Trump at the U.S. Capitol on January 29, 2020 in Washington, DC. The next phase of the trial, in which senators will be allowed to ask written questions, will extend into tomorrow. (Photo by Mario Tama/Getty Images)
Mario Tama/Getty Images
Sen. Lisa Murkowski (R-AK) speaks to reporters as she arrives for the continuation of the Senate impeachment trial of President Donald Trump at the U.S. Capitol on January 29, 2020 in Washington, DC. The next phase of the trial, in which senators will be allowed to ask written questions, will extend into tomorrow. (Photo by Mario Tama/Getty Images)
Now playing
04:08
Murkowski explains why she's voting for Biden nominee
President Joe Biden, accompanied by Vice President Kamala Harris, speaks Tuesday, April 20, 2021, at the White House in Washington, after former Minneapolis police Officer Derek Chauvin was convicted of murder and manslaughter in the death of George Floyd. (AP Photo/Evan Vucci)
Evan Vucci/AP
President Joe Biden, accompanied by Vice President Kamala Harris, speaks Tuesday, April 20, 2021, at the White House in Washington, after former Minneapolis police Officer Derek Chauvin was convicted of murder and manslaughter in the death of George Floyd. (AP Photo/Evan Vucci)
Now playing
03:01
'A step forward': Biden speaks after Chauvin's guilty verdict
CNN's Eli Honig explains how much time former police officer Derek Chauvin, 45, could face after he was convicted of second-degree unintentional murder, third-degree murder and second-degree manslaughter in the case of George Floyd.
CNN
CNN's Eli Honig explains how much time former police officer Derek Chauvin, 45, could face after he was convicted of second-degree unintentional murder, third-degree murder and second-degree manslaughter in the case of George Floyd.
Now playing
03:25
Here's the sentence Derek Chauvin could face after guilty verdict
CNN's Van Jones reacts to Attorney General Merrick Garland's announcement that the Justice Department has launched a federal civil probe into policing practices in Minneapolis following the death of George Floyd and the murder convictions for ex-cop Derek Chauvin.
CNN
CNN's Van Jones reacts to Attorney General Merrick Garland's announcement that the Justice Department has launched a federal civil probe into policing practices in Minneapolis following the death of George Floyd and the murder convictions for ex-cop Derek Chauvin.
Now playing
03:08
Van Jones reacts to Justice Department's Minneapolis police probe
CNN
Now playing
03:14
'Performative outrage': Avlon on GOP backlash to Rep. Waters
Two Honduran children found clinging to an island surrounded by a powerful current in the Rio Grande were rescued by Border Patrol agents and taken into custody, the region's top border official said, the latest example of the dangers migrants face as a growing number desperately attempt to reach the US.
U.S. Border Patrol
Two Honduran children found clinging to an island surrounded by a powerful current in the Rio Grande were rescued by Border Patrol agents and taken into custody, the region's top border official said, the latest example of the dangers migrants face as a growing number desperately attempt to reach the US.
Now playing
02:22
See Border Patrol rescue 2 migrant children in Rio Grande
Biden speaks from the Treaty Room in the White House on April 14, 2021 in Washington, DC.
Andrew Harnik/Pool/Getty Images
Biden speaks from the Treaty Room in the White House on April 14, 2021 in Washington, DC.
Now playing
02:59
Enten: Biden is focused on what Americans care about
CNN
Now playing
02:40
Biden says he's praying for 'right verdict' in Chauvin trial
ST. PAUL, MN - NOVEMBER 6:  Former U.S. Vice President Walter Mondale concedes the election to his Republican opponent Norm Coleman November 6, 2002 in St. Paul, Minnesota. Mondale and Coleman were in a race for U.S. Senate that was too close to call the evening before.  (Photo by Mark Erickson/Getty Images)
Mark Erickson/Getty Images
ST. PAUL, MN - NOVEMBER 6: Former U.S. Vice President Walter Mondale concedes the election to his Republican opponent Norm Coleman November 6, 2002 in St. Paul, Minnesota. Mondale and Coleman were in a race for U.S. Senate that was too close to call the evening before. (Photo by Mark Erickson/Getty Images)
Now playing
03:00
Walter Mondale dies at 93
george w bush congress immigration rhetoric cbs intv sot mxp vpx_00000000.png
george w bush congress immigration rhetoric cbs intv sot mxp vpx_00000000.png
Now playing
01:25
Bush calls on Congress to tone down 'harsh rhetoric' on immigration
WASHINGTON, DC - MARCH 23: Sen. Ted Cruz (R-TX) speaks at a Senate Judiciary Committee hearing on "Constitutional and Common Sense Steps to Reduce Gun Violence" on March 23, 2021 in Washington, DC.  Many senators spoke both for and against gun control the day after a shooting in Boulder, Colorado where a gunman opened fire at a grocery store, killing ten people. (Photo by Tasos Katopodis/Getty Images)
Tasos Katopodis/Getty Images
WASHINGTON, DC - MARCH 23: Sen. Ted Cruz (R-TX) speaks at a Senate Judiciary Committee hearing on "Constitutional and Common Sense Steps to Reduce Gun Violence" on March 23, 2021 in Washington, DC. Many senators spoke both for and against gun control the day after a shooting in Boulder, Colorado where a gunman opened fire at a grocery store, killing ten people. (Photo by Tasos Katopodis/Getty Images)
Now playing
03:18
Berman on Cruz's latest tweet: 'The pot calling the kettle violent'
Now playing
01:57
Chuck Hagel criticizes Trump's statement on Afghanistan
gun laws shootings Comer pamela brown nr vpx _00015627.png
CNN
gun laws shootings Comer pamela brown nr vpx _00015627.png
Now playing
02:23
'I can't answer that': Kentucky lawmaker responds to CNN on gun policy
Now playing
02:39
National security adviser: Russia will face consequences if Navalny dies in prison
Rep. Marjorie Taylor Greene (R-GA) speaks during a press conference outside the U.S. Capitol on February 5, 2021 in Washington, DC. The House voted 230 to 199 on Friday evening to remove Rep. Marjorie Taylor Greene (R-GA) from committee assignments over her remarks about QAnon and other conspiracy theories.
Drew Angerer/Getty Images
Rep. Marjorie Taylor Greene (R-GA) speaks during a press conference outside the U.S. Capitol on February 5, 2021 in Washington, DC. The House voted 230 to 199 on Friday evening to remove Rep. Marjorie Taylor Greene (R-GA) from committee assignments over her remarks about QAnon and other conspiracy theories.
Now playing
03:20
Marjorie Taylor Greene lashes out at media after backlash over controversial caucus

Editor’s Note: Edward J. McCaffery is Robert C. Packard trustee chair in law and a professor of law, economics and political science at the University of Southern California. He is the author of “Fair Not Flat: How to Make the Tax System Better and Simpler” and founder of the People’s Tax Page. The opinions expressed in this commentary are his own. View more opinion at CNN.

(CNN) —  

Donald Trump has changed his official residence from New York, where it has been all his life, to Florida. As the New York Times reports, the White House, and Trump’s Twitter feed, have suggested that taxes have something to do with this move.

Edward J. McCaffery
Edward J. McCaffery

At first glance, this makes sense. Florida has no state level income or estate tax, so wealthy New Yorkers have been packing their bags and heading there for years. (This fact presents a cautionary tale for those, like presidential candidates Elizabeth Warren and Bernie Sanders, who tout a brand new wealth tax on the rich to pay for a great many things: people do indeed move to escape paying taxes.)

Then there is also the matter of the 2017 Trump tax cuts, which targeted blue states, such as New York and California, by limiting the value of state and local tax deductions under federal law. Maybe Trump finally figured out that this was bad for New Yorkers such as he.

But there is a puzzle in these easy explanations for Trump’s Florida move, as there typically is with all things Trump. As has been widely reported – and as Trump himself likes to brag about – the President does not pay many, if any, taxes, at any level. Governor Andrew Cuomo of New York put it succinctly: “Good riddance. It’s not like Mr. Trump paid taxes here anyway. He’s all yours, Florida,” per the Times story.

Still, in a tweet defending his change of address, the President asserted that “I have been treated very badly by the political leaders of both the city and state. Few have been treated worse.”

What’s going on?

Trump’s legal move to Florida may indeed be about taxes, as Trump himself suggests, but just not about paying taxes, which Trump doesn’t do. Instead, the move seems inspired by attempts to disclose Trump’s taxes, which the President also very much does not like to do.

New York has been aggressive on the front of trying to shed light on Trump’s taxes: The state legislature passed a law facilitating Congress’s access to Trump’s state-level returns, and the Manhattan district attorney, Cy Vance, has been pressing the case for access to Trump’s returns in court.

New York State Attorney General Letitia James has also proven to be a talented and persistent thorn in Trump’s side, specifically on the tax disclosure issue.

To the President, attempts to disclose tax returns, as all presidents have voluntarily done since Richard Nixon, constitute “very bad and unfair” treatment.

As for Florida? Well, aside from the fact that the Sunshine State has no state level income tax to disclose in the first place, it is also controlled by friendly Republicans, such as former attorney general Pam Bondi, she of the refusal to open an investigation into the Trump University scam fame.

In Florida, Trump can work on his tan while not worrying about any tax forms being disclosed to anyone. We should all be so lucky.