(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: (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;(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.Amended by 2017 Ch. 315, § 22, eff. 1/1/2018.316.003 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 316 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.