So imagine that person X and person Y both live in state Z. They offer to Y $Q more dollars to move to New York. Because Y was willing to take the deal, we can assume that $Q is enough to make up for the cold weather, etc., in New York.
Afterwards if we ask X and Y about their happiness, and X is happier, how can we explain that? The OP offers some theories as to why that might be, and develops some arguments as to why higher taxes are one likely explanation.
It only looks like "science" to you because it starts out talking about someone else's paper (and one that says nothing about tax at all, AFAICT).
People are not this rational. $Q was enough to make the person say, "hey, maybe I should quit this job I don't really like. I guess I won't really like winter, but I do like this number." Then they get to New York and realize that $Q - $old_salary barely covers the difference in rent. At this point, they are already invested, so they stay.
In the end, the relative difference in salary has very little to do with relative differences in happiness.