Their tax from the table is then multiplied by two to determine the amount of tax to pay. This option is advantageous to couples whose incomes differ greatly.
兩家的總收入一樣，可以免稅的金額卻不同。徐偉初認為，限定提高妻方的薪資特別扣除額，將造成性別歧視，至少應讓夫妻有選擇權，自己選擇那一方享受較高的扣除額。