Liu Shih-fang, deputy commissioner of Taichung County, notes that "local governments collect a capital gains tax on land, for example, but the more rural you are, the fewer capital gains there are to tax."
台中縣副縣長劉世芳就說，「比如縣市有土地增值稅的收入，可是，越偏遠的地方增值就越困難！」