That is incorrect. There was no additional layer. Palin's ACES tax replaced a previous Petroleum Profits Tax that was passed one or two years earlier that was considered too generous by some of the the people who owned the resourses. Palin's petroleum profits tax was on average about 2.5% higher than the preivious PPT and it was considered in the mid range in comparison to the earlier decreasing ELF tax.
ACES was not a new layer of taxes.
I should clarify that ACES repealed and replaced in some cases and amended in other cases the existing PPT tax code.