With respect to the ISER studies, none so far have addressed what the economic impact would be that an income tax would have on small towns and cities that are already collecting a borough wide and local sales tax. 
It seems that a small but loud component in Anchorage, Alaska's most populated city, and its school district, annually run up multi million dollar deficits, are adverse to taking responsibility for their own fiscal irresponsibility. 
Instead of increasing property taxes, creating and expanding programs it can't afford, and a school district that can't control its spending, wouldn't it be fairer for Anchorage to adopt a 8-9% sales tax? 
Why should residents of Seward be forced to pay an income tax, because Anchorage can't get their fiscal house in order. Isn't restructuring the PF enough for the state to get by on?