Not sure what percentage of Alaskans would be exempt from an income tax. 50% seems high. As for fairness, every income tax I've ever paid is based on income minus deductions. The more you make, the more you pay. That's fair. You don't get aggrieved thinking about how the bus boy pays less in Federal taxes than you do, right? Here's the deal, we need an "all of the above" solution to the fiscal mess that our super majority has handed us. Smart use of PF, cut the fat (not the muscle) and a return of the Alaska state income tax. We are the least taxed people in America now, and we will remain so after we bring back the income tax.