From the empirical evidence, the negative influence of the tax system on work and savings in the early 1970's was not as serious in the R.O.C. as in the U.S. or Europe.
以實證的角度來看，六十年代初期，我國所得稅制對工作和儲蓄活動的負面影響，應該並不如美國及歐洲工業化國家等之嚴重。