Two heads, north and south This easy-come, easy-go attitude toward money has long been a characteristic of Taipei. Ever since Liu Mingchuan founded Taipei in the late Qing dynasty, rule over Taiwan has switched from nation to nation. Yet no matter who was in control, Taipei has not been shaken from its position as the island's center of government.
「賺得容易，花得爽快」顯示出台北人的「大氣」，而這種「大氣」從清末劉銘傳建台北城開始，其後政權更迭，但不論日據時代或國府時代，台北的政經中心地位一直沒有動搖。