Take for example the construction profit tax that local governments could always levy. After the minimum tax was rescinded in 1987, in order to appease constituents, many cities and counties halted collection altogether.
譬如原本可由地方自行開徵的工程受益費，在民國七十六年取消徵收下限後，許多縣市為討好選民，紛紛停徵。