It's not just Phil Mickelson — plenty of high-income athletes want out of California taxes.

Mickelson was just the one who was PR-deaf enough to let us know how he feels.

Why do you think Tiger Woods lives in Florida?

In November, voters in California approved a ballot measure raising the top rate on income over $1 million to 13.3% (the increase applies retroactively to last year). ... Mr. Woods grossed $56.4 million in 2012. As a Floridian, he will keep about $7.5 million that he otherwise would have owed to the state of California. His net tax savings over his 16-year career come to about $100 million. Mr. Mickelson last year earned $60.7 million. Paying the 13.3% California rate, he will owe the state $8 million.

That takes Mickelson down to $52.7 million, putting him behind Woods, when he was ahead of him on the money list. Aggravating! (I know, I'm failing to take account of the way state taxes are a deduction on your federal income taxes and everything else that affects after-tax income.)

The benefit of living in a state without an income tax can be diminished by the "jock tax" that states impose on money earned by athletes when they're playing or training in the state. (Luckily for baseball players, spring training is in no-tax Florida or low-tax Arizona.) But in sports like tennis and golf where athletes can train anywhere in the world, a preponderance happen to migrate to states without an income tax.

These celebs — with their endorsements — need good PR, as the Mickelson slip proved. State tax proponents could get proactive and actively shame the sports stars who live in Florida without an adequate cover story. 

For instance, Serena and Venus Williams grew up in Compton, Calif., but moved with their father to Florida in the early 1990s.

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When golfers go Depardieu.

Actor Gerard Depardieu has been putting on a big show of running from France to escape high taxation.

Now, here in America, "Golfer Phil Mickelson May Call It Quits Due To Climbing Tax Rates."

If you think perhaps Mickelson is being a bit of a baby for threating [sic] to end a career that’s earned him a spot on this list of 10 wealthiest athletes on the planet because of some tax increases, understand that he’s getting hit on the state level, too. In November, California passed Proposition 30, which increases the top income tax rate on resident millionaires to 13.3%, a drain on Mickelson’s take-home pay that may force him to sell his 9,500 square foot mansion and flee his home state in search of more friendly pastures.

Do Americans care whether Phil Mickelson lives in the United States or not? It's hardly the equivalent of Gerard Depardieu and France. Or is it? Maybe I'm not getting America's attachment to its athletes.

Which, if any, Americans are in a position to protest — effectively protest — taxes by threatening to leave the country? Threatening to leave a state seems more plausible. I would think there are a lot of athletes in team sports who could let it be known they are taking taxes into account, but presumably that's all haggled over in private negotiations. A team in a high-tax state is going to have to put up more money than a team in a low-tax state. It really is the golfer — the athlete in business for himself — who has some choices about where to live. But other than the one-off character Tiger Woods, America doesn't care about golfers.

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