Following a national debate over the Bush tax cuts that saw federal income tax rates go up on the wealthiest Americans this January, state legislatures continue to diverge sharply on their approach toward taxes in the first few months of 2013. Anti-tax conservatives in some states, looking to hold fast to a Norquistian vision of tax cuts for the wealthy, are running into opposition. Meanwhile, other states are moving in the opposite direction on revenue for the first time in years. Reports this week show this divergence continuing, even as new research revealed the inefficacy of personal income tax cuts as a strategy for economic growth: