| Introduction and Highlights |
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| Guide to Using the Data |
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| Section 1: Historical Trends and County Summary |
| | 1 | | Personal income tax revenue 1980–1997 |
| | 2 | | Total adjusted gross income 1980–1997 |
| | 3 | | Oregon personal income tax information and selected economic indicators 1987–1997 |
| | 4 | | Average tax due and effective tax rate by AGI category 1987–1997 |
| | 5 | | Distribution of filers and tax due by AGI level 1987–1997 |
| | 6 | | Distribution of positive AGI by AGI level 1987–1997 |
| | 7 | | Sources of adjusted gross income 1987–1997 |
| | 8 | | Taxpayers moving to and from Oregon |
| | 9 | | Number of income tax filers moving to Oregon, by county |
| | 10 | | Number of income tax filers moving from Oregon, by destination |
| | 11 | | Distribution of returns, AGI, and tax due by county, 1996 and 1997 |
| | 12 | | Average adjusted gross income for Oregon counties |
| | 13 | | Average tax due for Oregon counties |
| | 14 | | Effective income tax rates for Oregon counties |
| | 15 | | Mean and median adjusted gross income for Oregon Counties |
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| Section 2: Summary of Oregon Personal Income Tax Law for 1997 |
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| Section 3: Tables for All Returns |
| | A | | Income and tax |
| | B | | Average income and tax |
| | C | | Distribution by type of return |
| | D | | Sources of adjusted gross income |
| | E | | Adjustments to income |
| | F | | Oregon adjustments to federal adjusted gross income |
| | G | | Credits against state tax |
| | H | | Distribution by number of personal exemptions |
| | H1 | | Distribution of returns reporting disability or disabled child exemptions |
| | I | | Distribution of returns reporting additional standard deductions for those 65 and older or blind |
| | J | | Oregon tax payments, refunds, and Donations |
| | K | | Oregon itemized deduction, state tax itemized on federal return, and Oregon Medical Deduction |
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| Section 4: Tables for Full-Year Resident Returns |
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| ALL FULL-YEAR RETURNS |
| | A | | Income and tax |
| | B | | Average income and tax |
| | D | | Sources of adjusted gross income |
| | E | | Adjustments to income |
| | F | | Oregon adjustments to federal adjusted gross income |
| | G | | Credits against state tax |
| | H | | Distribution by number of personal exemptions |
| | H1 | | Distribution of returns reporting disability or disabled child exemptions |
| | I | | Distribution of returns reporting additional standard deductions for those 65 and older or blind |
| | J | | Oregon tax payments, refunds, and donations |
| | K | | Oregon itemized deduction, state tax itemized on federal return, and Oregon Medical Deduction |
| | L | | Federal taxes and credits |
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| SELECTED GROUPS: FULL-YEAR RETURNS |
| | A | | Taxable returns |
| | A | | Nontaxable returns |
| | A | | Standard deduction returns |
| | A | | Itemized deduction returns |
| | A | | Single |
| | A | | Joint |
| | A | | Head-of-household |
| | A | | Separate |
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| Section 5: Tables for Part-Year Resident and Nonresident Returns |
| | A | | Part-year |
| | A | | Nonresident |
| | A | | Part-year taxable |
| | A | | Nonresident taxable |
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| Section 6: Tables for All Returns by County |
| | A | | Income and tax |
| | B | | Average income and tax |
| | C | | Distribution of returns by type |
| | D | | Sources of adjusted gross income |
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| Section 7: Tables for Individual Counties and Other States |
| | A | | Baker County |
| | A | | Benton County |
| | A | | Clackamas County |
| | A | | Clatsop County |
| | A | | Columbia County |
| | A | | Coos County |
| | A | | Crook County |
| | A | | Curry County |
| | A | | Deschutes County |
| | A | | Douglas County |
| | A | | Gilliam County |
| | A | | Grant County |
| | A | | Harney County |
| | A | | Hood River County |
| | A | | Jackson County |
| | A | | Jefferson County |
| | A | | Josephine County |
| | A | | Klamath County |
| | A | | Lake County |
| | A | | Lane County |
| | A | | Lincoln County |
| | A | | Linn County |
| | A | | Malheur County |
| | A | | Marion County |
| | A | | Morrow County |
| | A | | Multnomah County |
| | A | | Polk County |
| | A | | Sherman County |
| | A | | Tillamook County |
| | A | | Umatilla County |
| | A | | Union County |
| | A | | Wallowa County |
| | A | | Wasco County |
| | A | | Washington County |
| | A | | Wheeler County |
| | A | | Yamhill County |
| | A | | Clark County, Washington |
| | A | | Other Washington |
| | A | | All California |
| | A | | All Idaho |
| | A | | All other states |
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| Appendix I: Tax Law Changes 1980 to 1997 |
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| Appendix II: Personal Income Tax Rates and Personal Exemptions |
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| Appendix III: Glossary of Terms |
