Typically (other states) an income tax only is applied to a resident (doesn't matter if they worked in Alaska or somewhere else). An employment tax on the other hand taxes the wages of the employee in the state where the work was preformed. 

Both counter your federal income taxes. 

If we are going to have a tax on money earned in Alaska, it needs to be an employment tax. otherwise, people living out of state working here will continue to work state tax free. Continue to pay out a full pfd, and the majority of Alaskans, will not notice much of a change in income. Couple this with an activation of the tax that kicks in when budget reserves fall below 90 day reserve and stop taxing when reserves go above a 120 day reserve, aka only tax workers when it's absolutely needed and you have a fair and balanced solution. At least that's my thoughts.