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214 Taiwan Development Perspectives 2009
Tax Reform Giving Consideration to Equity and Competitiveness 215 Tax Reform Giving Consideration to Equity and Competitiveness HUANG, Yophy Abstract Facing fierce international competition and an ever-widening poverty gap, Taiwan, a small open economy, has to take its economic development and national competitiveness into consideration when it develops a new making tax design. While tax rates have been lower than 14 percent over the past few years, continued tax cuts are seriously eroding Taiwan’s taxable base. Tax rates for labor income are higher than those for property income and capital gains but value-added tax is always maintained at 5 percent. The key points of current tax reform shall be raising the ratio of indirect taxes, lowering the ratio of direct taxes, and forgoing selective tax cuts to widen the taxable base of income taxes to allow the public to share the benefits of a broadened taxable base. Since lowering the estate and gift tax rate to 10 percent shall be interpreted as a “short-term” and “transitional” measure for coping with the global financial crisis and economic recession, action shall be taken in coordination with the with long-term missions of the Tax Reform Council to reduce impact on social justice and taxation loss.
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CONTENTS Preface Overview ix xi Foc
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Agriculture and Fisheries Impact of
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CHUANG, Yih-chyi( 莊奕琦 ) Pro
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TAN, Ching-yu( 譚瑾瑜 ) Associ
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enth effort on the part of the Foun
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ills pertinent to parliamentary ref
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10 Taiwan Development Perspectives
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