Well, at least half your cognomen is accurate, though misspelled: 'nauseam'!

There's plenty of empirical proof from the multitude of 'tax and spend' states with state income taxes, that those taxes KILL the ability of small businesses to thrive and survive, whilst creating a disincentive for those wanting to start a small business, to actually invest in one, thus killing potential job creation!

The Middle Class are also the other sector which gets pummeled by a state income tax! 

State income taxes take MORE discretionary funds out of the pockets of middle class folks, and sock it directly into the coffers of those who don't have a single aspect of reasonable discretion on how that money is spend: bureaucrats with budgets built on the backs of taxpayers!

A state/local sales tax is the most equitable form of creating new revenue, though food must be exempted, as taxing food hurts poor folks, and can generate large amounts of income, without hurting business and the M.C.