An income tax allows those who pay nothing to receive the same benefits as those who do pay.  I'm not convinced income tax is a way to insure for example those who chose a subsistence life style while using many public services pay anything for those services.  That is not implying they life style is wrong. However we know fish and game management has a cost that is certainly not paid for by hunting and fishing fee alone and subsistence user don't pay for those fees in many case.  This is but one example of a segment of residents who will not be paying while using services.