Is the dividend an entitlement? No. Is the dividend a safety net? No. It is a DIVIDEND people! A dividend is given to shareholders when there is money to give. Any mentions of "regressiveness" or "progressiveness" are simply code words for wealth redistribution. Should only rich people pay for government? Is that the idea? It took me 15 seconds on the internet to find that ITEP is a liberal think tank whose main idea is that everyone should pay an equal share (percentage) of their income for government. Elmer would not have supported such socialist claptrap. Article 9 Paragraph 6 of the Alaska Constitution states: "No tax shall be levied, or appropriation of public money made, or public property transferred, nor shall the public credit be used, except for a public purpose." So the idea of imposing an income tax while handing out dividend cash with no qualification (a public purpose) is patently unconstitutional. If you really want an income tax then reform the dividend first.