Constitution of the Republic of China (Taiwan), Article 143
Constitution of the Republic of China (Taiwan), Article 143 (1947)1947 · Law · Art. 143EstablishedSource attached · not independently reviewedCLM-0648 · as of 2026-10-27 · about: Land value tax · Author: Polity Atlas editorial team
“Article 143 of the Constitution of the Republic of China provides for taxing land according to its value and for taxing increases in land value not due to the owner's labour or capital, with the proceeds to be enjoyed by the people in common.”
Evidence that supports
1Evidence that contradicts
0No counter-evidence recorded.
Status history
No earlier revisions.
Disputes
No disputes have been filed.