For a start, you can begin looking at some factors to consider at the following links. Remember to keep property and sales taxes in mind as well as income and estate taxes. I advise checking with your tax advisor before you make any decisions:
http://www.retirementliving.com/RLtaxes.html
http://finance.yahoo.com/retirement/...t?mod=oneclick
http://moneycentral.msn.com/content/...lls/P45875.asp
Let us know what you conclude ~