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Constitution of the Republic of China (Taiwan), Article 143

Laws & Regulations Database of the Republic of China (Taiwan) · 1947

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Type
Law
Accessed
2026-09-01

Claims citing this source

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EstablishedArticle 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.