The special municipalities of Taipei and Kaohsiung, on the other hand, which have always had less need to request supplementary assistance from the central government, would have ended up the big winners. Such an outcome would have been at complete variance with the original idea of the law to reduce the disparity of wealth between the rich special municipalities and the poorer counties and other cities.
尤其各縣市多了統籌款、少了補助款，一增一減間其實差別不大，而較無須向中央伸手要補助款的台北市和高雄市反倒成了相對贏家，與拉近城鄉差距的初衷未必相符。