This greater flexibility is seen as being fairer than the present system now employed in the R.O.C.
我國稅制以家庭為申報單位（夫妻必須合併申報，子女年滿廿歲，可以獨立申報），美國則有較大彈性，夫妻可各別報稅，也可以合併。合併申報採「折半乘二」制，將夫妻所得相加除以二，依適用的稅率課稅後，再把金額乘以二。