cn:  If the PFD is eliminated then I might think differently about an income tax but until then - no.  I still think a sales tax is a better choice.  Many of the cities and boroughs with a sales tax don't have a property tax.  Further, almost everywhere outside of Alaska has city, county and state sales taxes.  At least with a sales tax you can exempt essentials and control, to a degree, how much you pay by judicious spending.  The regressive argument is a hollow argument as all taxes, except those you do not pay, are regressive.