Tax law or any other law with tax incentives toward a particular policy purpose shall stipulate a definite implementation period and be limited to the attainment the reasonable policy purpose and not excessive.
The drafting of the tax incentives referred to in the preceding paragraph shall be done after holding a public hearing and submitting a tax expenditure evaluation.

The authorities shall proactively make the following information available to the public for inquiry, downloading, and usage.
1.Income distribution brackets of all citizens, and the corresponding proportionate tax burden and number of their real estate properties.
2.Tax expenditure analyses.
3.Other information that helps to promote tax equity.