{"data":{"id":"us-or/ors-316.003","jurisdiction":"us-or","citation":"ORS 316.003","heading":"Goals.","body":"(1) The goals of the Legislative Assembly are to achieve for the people of this state a tax system that recognizes:\n      (a) Fairness and equity as its basic values; and\n      (b) That the total tax system should use seven guiding principles as measures by which to evaluate tax proposals.\n      (2) Those guiding principles are:\n      (a) Ability to pay;\n      (b) Fairness;\n      (c) Efficiency;\n      (d) Even distribution;\n      (e) The tax system should be equitable where the minimum aspects of a fair system are:\n      (A) That it shields genuine subsistence income from taxation;\n      (B) That it is not regressive; and\n      (C) That it imposes approximately the same tax burden on all households earning the same income;\n      (f) Adequacy; and\n      (g) Flexibility.\n      (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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"9de65438ae7519cc8e1f496505a9ca81dfc66a9cd508c8cddf8f8ca775e440eb","source_id":"us-or","stale":false,"prev":"us-or/ors-316.002","next":"us-or/ors-316.005"},"notice":"GroundRules: Original legal text. Not legal advice."}