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.