Conservatives have long wanted state lawmakers to believe that enacting sweeping tax cuts is the key to spurring economic growth. As most legislators across the country grapple with another year of difficult budget choices, controversial economist Arthur Laffer and the American Legislative Exchange Council (ALEC) have been pushing a comparative analysis which aims to prove that the nine states with no state income tax (Alaska, Florida, Tennessee, Washington, Nevada, Texas, South Dakota, New Hampshire and Wyoming) have dramatically outperformed the economies of the nine states with the highest income tax rates (California, Hawaii, Maine, Maryland, New Jersey, New York, Ohio, Oregon, and Vermont).