Abandoning outdated land values will harmonize Taiwan's many species of land and property taxes...
Christina Liu, Taiwanese Finance Minister
The tax policies of Taiwan has always made it a successful outlier, one of the few Asian Tigers to prosper right after World War II, and doing well until the recent global slump. A lynchpin of that policy is value-based land taxation. Even though the agricultural land tax is moribund (since 1985), it has been argued that the goal of that tax, to free up large estates (in the manner Denmark's