There is a question of which is better. They could configure it so that the taxes that go up disproportionately affect wealthier people, so that poorer and middle class people come out ahead. But I seriously doubt that is what they would propose.

And there is some merit to having a consumption tax on electricity. We want people to be incentivized to save on energy, and taxing energy consumption rewards energy saving investments. While income tax does not incentivize any societal beneficial behavior.