According to Chang, the tax exemption had been a well-intentioned move on the part of the government to allow teachers to focus on their teaching without any additional anxieties. However, if throughout society there was now a sentiment that such a practice no longer accorded with the times, everyone could certainly sit down and discuss changing the law rather than slandering teachers as tax dodgers.
張輝山說，免稅原本是政府的美意，希望教師無後顧之憂地專心教學，如果社會大眾認為已不合時宜，可以坐下來談如何修法，而不是以「不繳稅」汙衊老師。