Isn't it also Koch HQ , i am sure they are up to their necks with libertarian think tanks. The problem with the Tennesse argument is that Laffer attributes everything to tax cuts as if there aren't other variables that would work in their favor compared to Kansas such as the fact that they have a huge metro area like Nashville that is not present in Kansas. Tax cuts are not the only reason firms set up shop in a state, they also want access to talent and huge markets as well. Gutting education is a strategy that doesn't work well in the long run.