In Professor Tseng's opinion, "It's not easy to create a more transparent formula. Due to current political realities, the proportion of the Tax Redistribution Fund allocated to the wealthier local governments can't be cut too drastically.
曾巨威表示，「在往透明化的公式努力時，讓現有收入高的縣市維持和以前相差不遠的狀況，是因應政治現實的折衷辦法。