The Fraser Institute conducted a survey of 645 petroleum industry executives and managers representing 364 oil companies. One question in the survey asked respondents whether they believed the different taxation regimes in 24 states, including Alaska, “encourages investment.” As you can see from pages 82-83 of the survey, 25% of the respondents believed that ACES, the tax regime crafted and implemented by Governor Palin in 2007, “encourages investment.” The average percentage for all 24 states was 22%. In fact, the 25% of petroleum industry executives and managers who believe that ACES “encourages investment” is a higher percentage than two-thirds of the states surveyed.
Keep in mind too that the 23 other states measured in this survey are nowhere near as reliant upon income generated from oil production as Alaska. Governor Palin faced challenges that no other Governor in the country had to face in terms of constructing a taxation regime that balanced the need to generate an appropriate amount of income from oil taxation to fund state government with the need to incentivize and encourage oil production. This survey suggests that the tax regime she crafted and implemented has successfully balanced the conflicting interests at play.
You can read more about ACES here.