I am not sure what you are getting at. I pay Federal taxes at the same rate as any one. Alaska doesn't have a state tax because of oil royalties. They are not "taxing" anyone simply selling a natural resource they own.
It is a fee. If Alaska wanted to
sell the land and/or mineral rights it would do so and get paid lump sum or over time like a mortgage. If it wanted to
lease the mineral rights it would do so. Instead, it collects its cream off the top and calls it "royalties." Like a king or God, the state gov't of Alaska claims the first fruits. Call it what you will, shareholders and customers still pay for those "royalties." And just because the state gov't of Alaska then transfers the "royalties" to Alaska citizens, it does not change the fundamental nature of it.
1. Take the $$$ from those who produce useful products and services.
2. Give the $$ to those who did nothing (but show up with a pulse, a mouth, and an anus).
In the lower 48 we call that "welfare." But, things are different in Alaska and obviously words change meaning when they change latitude.