The complexity of tax law necessarily means that any revision will result in the correcting of some inequalities and the creation of others. Tax reform is a zerosum equation--some will lose while others will win, said Ch'en T'ing-an, a professor at National Chengchi University.
「任何稅制的影響都是全面性的」，政治大學教授陳聽安指出，局部的修改稅法，一定是顧此失彼，無法全面觀照所有的納稅人。