In a recent meeting held by an Executive Yuan employment promotion task force, the Ministry of Finance (MOF) was scheduled to deliver a report on the 'earned income tax credit (EITC) ' system, a refundable tax credit designed to both reduce the burden of payroll taxes and supplement the wages of low-income workers. No discussion, however, was held on the plan because of differences between the MOF and the Ministry of the Interior (MOI) . While the MOF thinks the EITC is a 'social welfare' measure and should be the responsibility of the MOI, the MOI believes it is a 'negative income tax' system and should therefore fall under the MOF's jurisdiction. The buck-passing between the two ministries again exposes the hypocrisy and stupidity of Taiwan's bureaucracy. Although 'social welfare' and 'negative income tax' can be two independent systems, the characteristic of the EITC is that it is a combination of the two. The EITC is not only one of President Ma Ying-jeou's campaign promises but also a creative reform, but it has now become a 'sacrifice,' abandoned by both ministries. If the situation is not dealt with properly, it will be subject to scrutiny by voters and will pose a stiff challenge to Ma's re-election bid in 2012. (Editorial abstract -- Aug. 21, 2010) 