MINNEAPOLIS (AP) — Whether tax increases kill jobs is one of the longest running arguments in politics. It's about to get tested in a big way in Minnesota.

Minnesota's Democratic governor is pushing new tax increases that fall hardest on businesses, and several neighboring states controlled by Republicans are trying to seize the opportunity. Wisconsin has put signs on the border that say "Open for Business." South Dakota has run print and radio ads trying to lure Minnesota companies to move.

Many Minnesota lawmakers scoff at the attempts. They say Minnesota has the cultural and recreational amenities that help businesses attract the best workers. And Gov. Mark Dayton says his proposal would raise money to invest in the state's quality of life.