Lynn,

You are right, the problem is the Oregon tax system, it is outdated, inefficient, overly complicated, unfair, and soon to be non-competitive.  The national trend is for states to reduce corporate taxes to attract and keep businesses.  The "absurdity" you point out to me is almost criminal and Measure 97 is going to make the poor thru the lower middle classes pay even more than their current share of the tax burden.