Fairness in all taxation, both corporate and personal, is a worthy goal. But Measure 97 is anything but fair. With its "one size fits all" tax rate, it creates huge inequalities in the tax burden of businesses. High-sales, low-profit-margin businesses such as auto dealers, grocers, and construction companies will have most or all of their profits taxed away by Measure 97. That is massively unfair and dangerous to the Oregon economy.