I don't think that it would affect only those earning a living. It would be on all income, no deductions. What people would feel is proportional pain based on there level of income. The way you want it to be is that I should not feel much pain as the PFD makes up a small portion of my income, while the young people who are trying to make a living are making much less as they are inexperienced in their lively hood to pay are greater proportion of their income, or the elderly to give up a significant part of their income. The wealthy and upper middle class receive much more from the government than the poor do, mainly through infrastructure. Your plan also completely ignores the salaries of the wealthy who do not live in Alaska but earn significant salaries in the state, often by taking of Alaska's resources whether it be oil, fish or minerals, they benefit greatly but pay nothing personally.