Wu Chia--chang, a staff person at the Council for Economic Planning and Development, argues that because there is no specialized assessor system, the publicly stipulated land prices and current values used to determine land tax and value-added tax have not accurately reflected the market since the Land Law was promulgated in 1930.
經濟建設委員會技正吳家昌分析，由於缺乏專業的估價制度，我國做為徵收地價稅和增值稅依據的公告地價、公告現值，幾乎是從民國十九年土地法頒定至今，就不曾真正反映市價。