Concerning this issue, Hsiao Chuan-cheng, a professor of political science at National Taiwan University, notes that in Taiwan's electoral climate, local governments usually aim their revenue-raising measures at "outsiders" or the general public (such as drivers and motorcyclists), while striving to avoid levying taxes or fees on local businesses and organizations, because the former are less able to put political pressure on them.
對此，台大政治系教授蕭全政指出，在台灣地方政治的脈絡中，地方政府為了選票考量，往往傾向選擇對「外來人口」或一般散眾（如汽機車駕駛人）開刀，同時儘量迴避對地方派系、企業等開徵稅、費，因為後者會帶來較大的政治壓力。