There are very few non-resident workers that would pay an income tax.  Most are in the seafood and hospitality service industries and make too little to pay an income tax.  So your plan is to saddle wage earning Alaskans with an income tax that less than 50% would pay.  How does "everyone pay" with that?  You have an interesting concept of fair.  Now if you truly want "everyone" to pay then implement a sales tax.  This way everyone who spends money in Alaska, like tourists, visitors, non-resident employees, etc.,  would pay.  That is fair.  An income tax is not.