This article ignores a basic fact, that the state budget has grown much too large due to a free flow of oil money over the last 35 years.  If the state budget was cut 25%, like the oil companies have cut their budgets, then permanent fund earnings would be able to fully cover the cost of running the state.  And no taxes, income or sales, would be needed.  And as a correction: an income tax does not "share the pain among Alaskans".   Only 20-30% of Alaskans will feel any real pain.  The rest of Alaskans will be getting a free ride off the pain of a few.  And that is not "sharing" the pain.  A sales tax shares the pain.