The effort by Walker to push for an income tax is putting the cart before the horse. The dividend will need to be phased out before an income tax will be constitutionally permissible. As a lawyer I am sure he understands that but doesn't want to take the heat for it. The Legislature has actually been making progress on oil tax reform and Permanent Fund restructuring - both very difficult and serious issues. Walker has not been helpful by continuing to hype his flawed original plan.