However, the land value tax is fundamentally a local tax, and the decision whether to increase it should be made by local governments in accordance with their fiscal autonomy. Within the accepted jurisdiction of local tax law, they should consider whether they want to make an adjustment to rates.
但地價稅基本上是一個地方稅，能不能調高，應該是讓地方政府基於財政自主，在地方稅法通則所訂定的權限範圍內，自己去考量要不要調整。