The analysis in this opinion piece fails for a number of reasons.  In 2015 the Oregon Department of Revenue published an analysis of Oregon's income tax using data from returns for tax year 2013.  The top 20% of taxpayers contributes 69% of the revenue collected by the income tax (page 19).  The problem is that our tax system is "too progressive" and allows many people to pay no tax at all.  Some returns are filed to get "free money" in refunds even though the filer paid no tax.  We need more taxpayers.  The bottom 40% of filers pays only a little over 4% of the income tax.  I have urged this before:  eliminate the deduction for federal taxes paid; eliminate the personal exemption of $195 per person and stop giving money from taxpayers to those who have no tax liability.  This would solve the state's budget problem but not its spending problem.