Forbes

Forbes has published its first list of "miserable cities." Like all such magazine lists, it’s fairly arbitrary, somewhat silly and, in the case of Forbes, informed by its ideology. Thus, "high" tax rates help make a place "miserable." The deferred infrastructure, education, healthcare, environmental and social costs of such low-tax sprawlbergs as Las Vegas and Phoenix are not included.

If those places are so great for business, why do "miserable cities" like New York, Los Angeles and Philadelphia remain capitals of commerce, culture and talent? I’m waiting for Wall Street, rather than some bottom-feeder related to the housing industry, to move to Phoenix.

No matter. There are some things to be learned in the misery list.