(AP) — A tax-policy scholar is telling Nebraska lawmakers that there’s no conclusive link between state taxes and economic growth.

Therese McGuire told a gathering of lawmakers on Wednesday that academic research has shown no clear connection. Her comments came on the first day of the 2014 legislative session, as senators prepare for a debate over tax policy.

McGuire says state funding of education, health care and public safety play larger roles in economic development than state tax policy. She says companies also want stability in state-government budgets.

McGuire spoke to about 15 state senators, as well as lobbyists and political candidates in a presentation sponsored by the OpenSky Policy Institute, a Nebraska tax policy think tank.

Lawmakers introduced a series of measures Wednesday to cut property and income taxes.