ORS 316.003
Goals
(1)
The goals of the Legislative Assembly are to achieve for the people of this state a tax system that recognizes:(a)
Fairness and equity as its basic values; and(b)
That the total tax system should use seven guiding principles as measures by which to evaluate tax proposals.(2)
Those guiding principles are:(a)
Ability to pay;(b)
Fairness;(c)
Efficiency;(d)
Even distribution;(e)
The tax system should be equitable where the minimum aspects of a fair system are:(A)
That it shields genuine subsistence income from taxation;(B)
That it is not regressive; and(C)
That it imposes approximately the same tax burden on all households earning the same income;(f)
Adequacy; and(g)
Flexibility.(3)
To meet those goals of Oregon’s tax system, any tax must be considered in conjunction with the effects of all other taxes on Oregonians. [1991 c.457 §1a; 2017 c.315 §22]
Source:
Section 316.003 — Goals, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html.
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