North–South divide in Taiwan

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Air quality on 2018/2/10 by PM 2.5 concentration
(Purple color indicates "harmful" air outside、Red color means "unhealthy".)

In Taiwan, the North–South divide(In Chinese: 重北輕南) is also known as North-South imbalance or North-South developmental gap and Stress the North, Ignore the South, refers to the uneven distribution of resources in regard to political, wealth, medical, economic development, education and other aspects across the north-south part of the country over past decades that has drawn the social and cultural differences between northern and southern Taiwan today.[2][3] The core spiritual of which is derived from Southern Taiwanese's long-standing mindset as they believed they had been treated and regarded as socially inferior by the Taiwanese central government.[4][5][6][7][2][8] The anger from the south quickly echoed throughout central Taiwan and eastern Taiwan as they also thought they're not fairly treated by the central government, compared to the northern part of Taiwan.[4][6][7][2][8][5] It was known from the history that Taiwanese central government's policy support about the local's industrial development as well as public infrastructure is the critical determinant of a local city's future prospect on population.[8]:51[9][10][11][12][13][14][15][16]

According to the literature review, the benefits of Taiwan's economic development has been largely reaped by the northern part of Taiwan, especially the capital city-Taipei City. The rest of the benefit reaped by regions other than northern Taiwan was not proportional to what they'd sowed. This kind of uneven distribution was particularly noticeable given the mass heavy industrial output from southern Taiwan and their final received budget from the central government.[17] Due to shortage of budget supply, the local governments other than northern part of Taiwan generally had no money to run their own businesses to monetize but accumulating debts or anticipating any extra care from the central government led by Kuomintang (KMT).[18][19]:185[20][21]

The population of the northern part of Taiwan has soared by nearly 4 million over the past few decades. In the meantime, the population of the central part of Taiwan has increased by 1.14 million, and that of the southern part of Taiwan has increased by 0.86 million. The growth tendency is focused on Taipei, and falls off with increasing distance. It's believed this is because of the central government's overall national development plan and national industrial policy.[22]

Over the past seven decades, the KMT was in power for more than sixty years (1945-2000、2008-2016) and the Democratic Progressive Party (DPP) was in power for 10 years to date(2000~2008、2016~today). The gap of northern part of Taiwan and the southern part of Taiwan in developments from education, income, economy, culture, medicinal to other areas is on KMT party's account courtesy of its North-South bias policy.[8][23][6]:85–86[7][2][24]:257[25][26][27][28][29][30][31][32][33][34]

The North–South divide in Taiwan explains a series of controversies caused in today's Taiwan, which has involved the disagreements between migrant populations from China before and after 1949 on self-national identity, the long-term blatant racial discrimination by KMT government against the originals who lived in Taiwan since earlier than 1949, policies imposed after 1949 that devalued the original's life and achievements, the originals to be deprecated by the 1949 migrant population, and KMT-led central government's uneven governmental resources distributions, industrial policies and budget laws in favour of the regions that collected a relative high portion of those new migrant population, and the ensuing social economic disparity. Consequently, the most deprived areas in today's Taiwan hit hardest by the globalization together with pollution.[8]:v[31][27][28][29][30]

History origin/Historical evolution[edit]

Depending on the research, "North-South divide" is composed of two theorems and backed by two forces., i.e North-South bias theorem derived from civilians in the mindset of feeling neglected and the theorem of the north-south difference originated from the KMT politicians who intended to distinguish those who retreated to Taiwan with KMT since 1949, from the voters.[8]

KMT fled to Taiwan at the end stage of the Chinese Civil War in 1949 and re-located in Taipei. In the following decades, KMT invested most of the resources taken from the mainland as well as collected taxes in public infrastructure, education institutes, scientific research centers, government institutions, high value-added industrial zones for Taipei and its satellite cities and suburbs in addition to KMT's North-South bias policy. At this point, northern Taiwan started to grow rapidly at the speed that had never seen before. The government expenditure spent on Taipei was in sharp comparison to southern Taiwan. The gap between two sides in all kinds of infrastructures widened significantly since then. Besides, KMT's economic policy to put industries of commercial activity, trade, new generation high-value-added technology industries together in northern Taiwan while arranging southern Taiwan to develop light industry, heavy industry, and labor-intensive industry amplified the north-south divide and southern Taiwan's encountered difficulties when Taiwan had no choice to transform its economic structure towards higher-value-added industry in order to compensate the rising unemployment rate caused by the tide of globalization that forces those labor-intensive and low value-added industries to move to low wage countries like China and Southeast Asia.[23]

Consequently, during the time KMT was in power, the number of the registered company continued to rise, ripen and strengthen. In contrast, of which in southern Taiwan kept experiencing speedy deterioration.[23] This is the reason why northern Taiwan today is the center of Taiwan's economy and the leading high-tech concentrated area featuring dynamic business, tertiary sectors in addition to quaternary sector, information services, and quinary sectors.[23] In the other hand, southern Taiwan is still home to Taiwan's primary sector and secondary sector.[23]


North-South bias was inferred to describe southern Taiwanese people's feeling. The far-off reason is that Taipei started to grab leaders attention through its way that produced a large amount of profitable tea and camphor in Qing dynasty. In 1874, Japanese invaded Taiwan for the first time. Subsequently, leaders began to consider Taipei very important and established many authorities institutions. Subsequent to Treaty of Shimonoseki, Japanese government located the ruling base in Taipei given Taipei has a plenty of government institutions to take over and its geolocation that is closest to Japan than any other major cities in Taiwan making it easier to serve Japanese as well as Taipei being the easiest place to be conquered in Taiwan followed by northern Taiwan,[8]:36 unlike regions other than northern Taiwan that required Japanese soldiers to exert a great deal of forces for half a year to take down, which some scholars from the south speculate lead to the difference between the north and the south in culture and the way of thinking because they thought northern Taiwan was more often than not occupied and ruled by outcoming races who then spread its language and culture to northern Taiwan residents. Some scholars believed themselves the pure Taiwanese.[35]) During Japanese rule, the Japanese intentionally designed and made using the most recent ideas and methods to build Taipei, Taipei was getting to be a city at the cutting edge of modern technology, leading Taiwan's politics and economy.[8]

Even so, the position vacancies in Taiwan were fairly distributed in that time rather than gathering only in northern Taiwan under KMT's ruling. Constant even distribution of jobs over Japanese ruling period effectively balanced the crowds' moving tendency, local business opportunities, local consumer market magnitude, and people's cost in looking for the jobs.[36]

The adjacent cause is that about two million mainlanders moved with the KMT to Taiwan after the defeat of the KMT in the battle. Most of them settled in northern Taiwan, particularly Taipei City. (People migrated from China to Taiwan after 1949 was called Mainlander. By the time, mainlanders accounted for 15-20% of the total number of people living in Taiwan.[37] Most of them decided to settle in the urban areas of Taiwan.) As of 1995, averagely one in four mainlanders lives in Taipei city. Over 40% of Taipei city citizens are mainlanders. Taipei is the destination for most mainlanders making it the highest proportion of city citizens tha were made up by mainlanders than any other cities or counties in Taiwan.[38][39][35][35]And since 1967, Taipei's promotion to be the Special Municipality and the huge financial advantages that came along with the promotion compared to other places in Taiwan.[40] Noticeably, two of the reasons that led to KMT to promote Taipei City was that Taipei City mayors had been always elected by those not attributed to KMT. The other key reason was that the central government would be able to bypass the provincial government to directly gain the taxes collected by Taipei.[8]:58[26][8][27][28][29][30]

Economy and finance[edit]

Taipei had not only enjoyed the highest city status across Taiwan on par with Taiwan Provincial Government by the time but also acquired the huge budget expansion since it was promoted to Special municipality in 1967. Afterward, it became the wealthiest administrative region in Taiwan. The promotion reversed its long-run financial difficulties. At the end of the fiscal years after the promotion, the budget that is received from the central government minus the costs of city affairs turned out to be positive. Because of《Act Governing the Allocation of Government Revenues and Expenditures》, Taipei City government could reserve much more collected taxes to use on itself without the need to submit to the central government, Taipei shifted to be the administrative region with the best financial report. In the meantime, other administrative regions still suffered financial problems every year and struggled to fund local constructions and execute on policies that would facilitate local prosperities.[8]:58–59

Taipei depends on its advantages of hosting both the central government and the provincial government in addition to the rapid rise of the annual budget, Taipei began to be able to fund a variety of projects to enhance economic/future prosperity.[8]:58–59

In the following years, Taiwan gained fruits of its export-oriented economy. The central government started to use the gained fruits to directly fund a lot of infrastructures ranging from environmental remediation, illegal buildings removal, green constructions of park, urban park, national park, garden, and grassland, and build-up of new roads, expressways, state-run television corporations, trading centers, national libraries, museums, Mass Rapid Transit to headquarters for national-owned enterprises regarding electricity, water supply, petroleum, expansions of roads in downtown Taipei, northern Taiwan, government support for the start-ups of new future sectors, industrial parks included but not limited to Nankang Software Park and so on.[8] The business boost effect accompanied by the rise of Taipei radiated to the nearby New Taipei City, Taoyuan City, Hsinchu City, Hsinchu County, and the northern Miaoli County.

Statistics since 1980 found that nearly half of the total government expenditure was spent on northern Taiwan's economic development, transportation, etc. Such long-term statistics reflected the fact that the central government's extensive bias made the gap between the north and south pivots even wider. Plenty of fruits of decades of Taiwan's economic development and labors achievement had been inversely proportionally rewarded to northern Taiwan alone.[8][41][8]:24[41][8]

Taipei, the core of northern Taiwan, finally becomes the center of politics, economy, financial, cultural, media, education, researches in Taiwan.[8]:24 As Hsinchu becomes the hi-tech center of Taiwan.[42]


Taiwan local regions' share of transportation investment from the central government since 1945 till 1994 [43]
Period Region Share ratio
1945-1994[note 1] Northern Taiwan
1945-1994 Central Taiwan
1945-1994 Southern Taiwan
1945-1994 Eastern Taiwan(Taitung in particular.)

Kaohsiung/formosa incident[edit]

Central government invested all of the money in northern Taiwan including technology budget and economic development budget. Everything is in northern Taiwan. Not to mention, all of the policy makers also lived in northern Taiwan. In these politician's eyes, southern Taiwan doesn't even exist! [8]:85

Ding-Peng Liung (Professor of business administration in NSYSU), 《Space》1995/11

Studies suggested that Kaohsiung, which is home to most of the heavy industry that fueled Taiwan's economic miracle, was also at the forefront of Taiwanese political liberalization activities from the 1970s onwards. Such activity includes the Kaohsiung Incident, which pushed Taiwan towards democracy, which studies also suggested, led to the Kuomintang government's decision to reduce southern Taiwan's economic development aid, as it regarded the protests in southern Taiwan as posing a great threat to its authoritarian rule. Although KMT didn't admit or respond to such revelation.[44][45][25] This expounds on why most Taiwanese are bound for the south and leaving northern Taiwan leading to traffic jam in the south-bound when holidays or vacations are around the corner. Because they're not born and raised in northern Taiwan. They would like to go back to their hometown to reunite with their family during the vacations.[44][45][46][25][47][48][49][50] As time comes to the end of the vacations or holidays, the traffic jam becomes north-bound.[25]

Higher educations and economic structure transformation[edit]

The general public in southern Taiwan keeps talking about the north-south divide in the aftermath of Taiwan's sector pattern transformation from labor-intensive sectors to high-tech sectors which gathered in northern Taiwan nowadays owing to central government's policy decades ago.[8]

The aftermath is long because it's still too difficult for people in southern Taiwan to find an adequate job within the decent range from hometown in addition to job hunting is everyone's must-experience in life.[8] The calling of central government's north-south bias policy has been fueled by the accumulation of relative deprivation in the minds of southern Taiwanese [8]:87–88 because they've found it truly matched their real-life experience.[52]

High education and emerging sectors[edit]

KMT approved five of six science parks marked in blue 30-40 years ago approximately from 2019 in response to Taiwan's economic transformation from low-labor industries to high-end industries. Remaining science parks were established pretty late in time in comparison.[53][54]

In the first three decades since KMT's takeover of Taiwan, the most competitive sectors among the global value chain in Taiwan were those low-skilled, labor-intensive sectors. KMT then issued the export-oriented economic policy as well as Ten Major Construction Projects in response and build several processing export zones in Taichung and Kaohsiung together with majour heavy industrial zones around Kaohsiung, respectively, which somewhat balanced the job demand distribution around Taiwan. [note 2][36]

During the end of the 1970s, Taiwan encountered a series of tough situations such as the U.S. decided to suspend the diplomatic relation with Taiwan in 1979 and establish formal diplomatic relation with China instead[note 3], 1979 oil crisis, Chiang Kai-shek's decision to quit the membership at the United Nation[55][note 4]. The accompanying shocks of thereof started to take into effect in the early 1980s. Moreover, KMT's authoritarian ruling style was subject to the Kaohsiung-based campaigns including Kaohsiung Incidence launched by DPP members calling for the central government to commit itself to the political reform and democracy, soaring of Taiwanese average wage. Taiwan's advantage at low-wage, low-skill-demand sectors continued to lose competitiveness compared to other developing nations, gradually resulting in bankruptcy.[36][45][25][44]

Under such background, KMT dealt with which by revising the economic policy to transform Taiwan's economic structure from labor-intensive sectors to capital-intensive sectors.


As time goes by, under the effect of globalization, those process-export sectors originally settled in Taiwan started leaving for mainland China and the south-east Asian countries.[36][4][19] At the meantime, the tide of globalization not only hit central and southern Taiwan's economy but also shook the economy of northern Taiwan. Nevertheless, because of KMT's preferential policy support by introducing newly-emerging higher-value-added sectors, such as semiconductors, and providing the targeted emerging sectors with tax cut, technical support, and other measures, the economy of the northern Taipei soon recovered from the chaos and grew faster than ever, making it end up becoming the region benefited from globalization.[36][4][19]

Position vacancies of regions in Taiwan by number (2019/4)
City The number of position vacancies
Taipei City
New Taipei City
Taoyuan City
Taichung City
Tainan City
Kaohsiung City
Miaoli County
Changhua County
Pingtung County

2019 historical number of job counts by month

Separated families[edit]

The adverse outcomes of the KMT-led central government's bias policy have had caused hundreds of thousands of young adults to take leave of their hometown and family and travel to northern Taiwan to seek work. And because the south is generally not as wealthy as the north, the prices paid for a family reunion at hometown have emerged to be a burden for them which in turn reduces their chances to see each other who have been forced to live apart in the aftermath of the long-term bias policy, generating an accumulation of nostalgia as well as homesickness in their minds.[57][58][59][1]

Although sophisticated Internet technologies have made communication easier than ever, those young workers often lie to their loved ones in the prevention of causing worries to the people they care. Nevertheless, their loved ones actually know their kids just pretend to be strong on the screen. Only seeing physically is to believing.[1][57]


Political alignment[edit]

2012 presidential election results
  Kuomintang candidate

Traditionally, south-western voters have favoured pan-green parties such as the Democratic Progressive Party while northern voters prefer pan-blue ones such as Kuomintang.


Northern Taiwan has higher economic outputs than the south. In 2016, all northern cities and counties had a above-median per capita GDP.

List of cities and counties in Republic of China (Taiwan) by GDP per capita in 2016[60]
Rank cities NTD US$ PPP Region
1 Taipei 990,292 30,699 65,539 Northern Taiwan
2 Hsinchu City 853,089 26,446 56,459 Northern Taiwan
- Taipei-Keelung metropolitan area 830,788 25,754 54,982 Northern Taiwan
- Taipei-Keelung-Taoyuan metropolitan area 807,860 25,044 53,465 Northern Taiwan
3 Lianjiang County 776,615 24,075 51,397 Outlying islands
4 New Taipei 733,776 22,747 48,562 Northern Taiwan
5 Taoyuan 731,518 22,677 48,413 Northern Taiwan
- Taiwan 727,098 22,540 48,120
6 Taichung 724,905 22,472 47,975 Central Taiwan
7 Hsinchu County 724,840 22,470 47,971 Northern Taiwan
8 Penghu County 709,066 21,981 46,927 Outlying islands
9 Chiayi City 709,033 21,980 46,925 Southern Taiwan
10 Keelung 706,808 21,911 46,777 Northern Taiwan
11 Yilan County 700,034 21,701 46,329 Northern Taiwan
12 Hualien County 693,292 21,492 45,883 Eastern Taiwan
13 Kaohsiung 684,260 21,212 45,285 Southern Taiwan
14 Kinmen County 668,582 20,726 44,248 Outlying islands
15 Miaoli County 657,292 20,376 43,500 Central Taiwan
16 Tainan 643,743 19,956 42,604 Southern Taiwan
- Central Taiwan excluding Yunlin County 642,485 19,922 41,836
- Southern Taiwan 638,208 19,789 41,556
- Central Taiwan 635,518 19,706 41,382
17 Taitung County 623,485 19,328 41,263 Eastern Taiwan
18 Changhua County 618,969 19,188 40,964 Central Taiwan
19 Yunlin County 607,776 18,841 40,223 Central Taiwan
20 Pingtung County 592,066 18,354 39,184 Southern Taiwan
21 Nantou County 569,453 17,653 37,687 Central Taiwan
22 Chiayi County 562,743 17,445 37,243 Southern Taiwan


Population growth in north has been significantly higher than in the south.



The divide has often been attributed to government bias. Following the Kuomintang's defeat by the Chinese Communist Party in the Chinese Civil War and the Nationalist's subsequent flight from the Chinese mainland, the Kuomintang relocated its headquarters to Taipei in the north of Taiwan.[61][62][63]

Since the Nationalist government's retreat to Taiwan in 1949, the Kuomintang has had held power for more than 60 years non-consecutively (1949-2000, 2008-2016), compared to the Democratic Progressive Party's 10 years (2000-2008, 2016-now). Owing to the Kuomintang's long-standing bias, especially over the White Terror period, the gap between the north and the south in terms of social economic development has gradually widened. Critics say that Northern Taiwan which mainlanders fleeing after the defeat of the KMT on the Mainland had mainly relocated had the dis-appropriate share of economic investment especially since the Pro-Independence movement was less common in the North than the South . The KMT was alleged to have concentrated investment in technological fields in its base in Northern Taiwan especially the Hsinchu and the Greater Taipei Metropolis area while investment in the South of Taiwan was mainly in industry. As industry relocated to Mainland China over the past decades leading to slower growth in Southern Taiwan, there has been a brain drain of younger college educated Taiwanese from the South to the North where higher paying service and technology industries are located.[64]

Over the period 1990-1998, Mayor of Kaohsiung Wu Den-yih frequently criticized the KMT-led central government for its bias in favour of the north and against the south.[65]

An article published in a demographic & land economics journal by National Chengchi University suggested that the rising housing price in northern Taiwan was simply a result of central government's bias towards northern Taiwan because it laid a bunch of projects that created a lot of position vacancies in the area, whose treatment is in a sharp comparison to central and southern Taiwan.[66][67] This has had led people to pursue real estate in an area whose land supply is limited owing to geographic reasons as there is more mountain, high land, and Table (landform) than plain in the northern part of Taiwan.[67][66]:52

Studies also suggested that Kaohsiung, which is home to most of the heavy industry that fueled Taiwan's economic miracle, was also at the forefront of Taiwanese political liberalization activities from the 1970s onwards. Such activity includes the Kaohsiung Incident, which pushed Taiwan towards democracy, which some speculate lead to the Kuomintang government's decision to reduce southern Taiwan's economic development aid, as it regarded the protests in southern Taiwan as posing a great threat to its authoritarian rule.[44][45][25]


  1. ^ Taiwan has been taken over by KMT since 1945.
  2. ^ Refer to Taiwan pollution
  3. ^ Refer to Taiwan relation act
  4. ^ See United Nations General Assembly Resolution 2758 for further in-depth info.

See also[edit]


  1. ^ a b c CTi News. "【精彩】韓國瑜鳳山造勢‧全民開講(二) 陳媽媽淚灑現場:讓北漂孩子回來 救救自己的父母" [Han Guo-Yu's campaign II] (in Chinese). 我這一路走來真的很辛苦,我要看我的兒子,我還要跑很遠 (哽咽),我兒子要回來也要跑很遠回來。可是南部的經濟...
  2. ^ a b c d 邱燕玲 (2010-10-02). "南北區域經濟發展嚴重失衡…政府重北輕南 立院籲正視 - 政治". 自由時報電子報 (in Chinese). Archived from the original on 2017-12-23. Retrieved 2017-12-23.
  3. ^ 趙曉慧. "打破重北輕南 蔡英文:執政後3個月內 成立南台灣總統辦公室". Yahoo奇摩新聞、鉅亨網 (in Chinese). Archived from the original on 2018-05-10. Retrieved 2017-12-23. 打破重北輕南:民進黨2016年總統參選人蔡英文今(14)日到高雄參訪,她表示,希望能翻轉南部,變成下一個世代經濟發展的領頭羊,要擺脫「天龍國觀點」、「從台北看天下」,若能順利執政,將在3個月內成立南台灣總統辦公室,領導政府全力推動南部再生。 蔡英文表示,一旦民進黨重返執政,會將南北均衡發展,作為國土發展的首要政策;而且也將重新定位南台灣在國際分工的積極角色,至少有3個具體策略,可以用來發展南部的經濟。
  4. ^ a b c d 陈先才; 杨卓娟 (2016-05-17). "台湾社会"三中"议题研究". 首页-厦门大学学术典藏库- Xiamen University Institutional Repository (in Chinese). ISSN 1674-3199. Archived from the original on 2017-12-23. Retrieved 2017-12-23. 以南北差距为例,正是由于在国民党威权时期台湾当局重北轻南政策的推行,南部民众自认受到社会的不公正对待,与象征统治者和资本家的台北有着必然的矛盾情结。
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  9. ^ 黃寬重 (2008). "國家圖書館南部館籌設緣起與願景". Archived from the original on 2018-03-28. 臺灣地區在過去 50 年的圖書館 發展歷程當中,重北輕南,重大學而輕公共圖書館,造成北中南三大都會區圖書館事業無法均衡發展。
  10. ^ 吳佩旻 (2018-01-03). "國圖南部分館奉行政院核定 有望縮短南北資源落差 - 生活新聞 - 生活". 聯合新聞網 (in Chinese). Archived from the original on 2018-03-28. Retrieved 2018-03-28.
  11. ^ 陳亭妃 (2016-10-15). "南部的重大建設「國家圖書館南部分館」在馬政府時期停滯8年 亭妃在院會向行政院林全院長及教育部潘文忠部長爭取落腳台南". 2002年11月行政院南部聯合服務中心決議設置的「國家圖書館南部分館」卻因2008年7月經建會一紙「...本會現已將該研究成果納入愛臺十二建設一併研議,待國土運用規劃後,再研議是否繼續進行」公文,以及教育部在2010年6月去函要求「國家圖書館南部分館」先緩議,而停擺8年 Missing or empty |url= (help)
  12. ^ 杜龍一 (2009-05-19). "立委陳亭妃指文化補助重北輕南總統馬英九要向南部文化人道歉". Archived from the original on 2018-03-28.
  13. ^ 洪瑞琴 (2016-11-11). "國家圖書館南部館 台南爭取設在新營 - 生活". 自由時報電子報 (in Chinese). Archived from the original on 2017-02-18. Retrieved 2018-03-28. 吳宗榮表示,台灣地區過去在公共圖書館發展歷程中,呈現重北輕南,重大學而輕公共圖書館,造成雲嘉南地區僅有成功大學圖書館,可以提供基本學術資源,但在公共圖書館體系方面,不論在館藏數量與主題內容,都仍有改善空間,南市將努力爭取國圖南部館籌設。
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  15. ^ 黃國正 (2010). "我國立法委員對圖書館主題質詢之內容分析" (PDF). 國立臺灣圖書館 (in Chinese). Archived from the original (PDF) on 2018-03-28. Retrieved 2018-03-28. 尤其大型圖書館均設立於北部' 造成重北輕南與文化不均的情形引發中南部民眾諸多爭議與反彈
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  67. ^ a b "地政學訊". 國立政治大學 (in Chinese). 2014-01-11. Archived from the original on 2017-12-17. Retrieved 2017-12-17. ......然南北城鄉的租稅負擔更隱含租稅之不公平。舉例而言,根據本年 7、8 月份屏東市、台北市及高雄市於內政部房屋實價登錄網站資料,相同樓高及類似區段的大樓產品,成交總價分別為 320 萬元、3,100萬元及 512 萬元,平均單價則分別為每坪 58,000 元、708,000 元及 134,000元,如以房屋稅占分算房屋賣價之租稅負擔率分別為 0.39%、0.35%及0.31%,看似負擔率相當,但加計該負擔之地價稅後,情形便大不相同,租稅負擔率分別為 0.29%、005%及0.17%,顯示屏東縣民同樣擁有大樓房屋之租稅負擔率竟高於台北市或高雄市居民 6 倍及 2 倍,此種扭曲的不公平稅制實有違量能課稅之基本財稅理論,也是財政當局尤應正視之處。造成北部房價高漲原因,不外乎政府長期重北輕南之經濟政策,人口高度集中都會區,南部鮮少重大建設提供就業機會,自然使得多數人去競逐供給有限的不動產,尤其土地資源不可增加及不能挪移的特性,更推波助瀾這股沛然莫之能禦的漲勢。