In terms of revenues, Lin Wan-yi believes that the current taxation system relies too much on direct taxation (deducting taxes from income), and too little on indirect levies (such as on property and inheritance). This greatly decreases the sources of tax revenue.
收入方面，林萬億以為現行的稅制過度依賴直接稅（從所得中扣除的稅），間接稅（如：不動產、遺產）則扣得太少，導致稅源減少很多。