As a side note, I've lived both in San Diego and Berlin for a short period. It's true, in Germany total deduction of salary can go as high as 40 percent. But you get full health care coverage, child care, paternity and maternity leave, free university for your children and good public transport and infrastructure. This also covers unemployment and disability insurance plus the pension.

In contrast in California, one pays as high as 33% tax rate and get a fraction of these services.

I wouldn't be tempted to change my 60K euros Berlin salary with 110K $ San Diego salary. I would have a much better life quality in Berlin.