replacement of income taxes

That's a good question as to whether income taxes could be completely replaced with a severance tax. If one is just talking revenue, I'd guess it is likely but that seems like it would be a very large severance tax (and many states already have them so they'd be quite high). I do think it would be good to replace part of the individual income tax and for lower-income individuals, part of the payroll tax, with some type(s) of environmental tax. For example, a tax on utility bills (assuming the utility uses carbon-producing techniques)would help consumers to see that they are producing CO2 via their use of power in their home. An increased gas tax would also help consumers see their impact. A severance tax (if it can be done without harm to states) might encourage oil companies to pursue other energy sources.

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