Tsai Chi-yuan of the Institute for Social Science and Philosophy at the Academia Sinica relates that Taiwan's LVIT is from 40-60 %, and that the longer a property is held, the higher the tax rate on it when it is sold. This encourages investors to unload properties as soon as possible after acquisition, which aggravates the tendency toward short-term speculation in the real estate market.
中研院中山人文社會科學所研究員蔡吉源表示，我國土地增值稅的稅率高達百分之四十至六十，造成不動產持有越久、賣出時稅賦越重，以致投資者乾脆買入後立即轉手脫售，助長了投機氣氛。