When reserve surpluses are taxed as income at the minimum rate of 10 %, it will spur companies to divide profits among shareholders or reinvest profits so as to avoid paying tax. From the individual tax payer's perspective, reducing the total amount taxed will also spur investment, savings and spending. If the economy booms as a result, tax revenue will actually increase.
另一方面，現在對保留盈餘加課百分之十的所得稅之後，也有助於推動企業將盈餘分配給持股人，以及轉增資以節稅；在個人方面，扣抵所產生的餘額，將增加投資、儲蓄或消費意願，反而可以收乘數效應，使景氣提昇，增加稅收。