If we the people give up so much of our dividend and pay a 15% income tax then  it is only fair that the oil industry loses it's billions of dollars in subsidies to do work they would be doing anyway and pay a 15% higher production tax no matter how much a barrel of oil is worth on the world market. Until the oil industry gives up an amount equal to what the citizens of this state are expected to give up then any proposal is just a non-starter. If we the people are expected to give up dividends then oil industry shareholders must be expected to reciprocate by receiving smaller dividends.