New Taipei City is getting the lowest per-person share of central tax money in Taiwan, and both candidates for mayor are angry about it.

• Taipei took the biggest slice of the central tax pot, and its per-person amount is double New Taipei's — even though it has 1.6 million fewer people and far less land.
• DPP candidate Su Chiao-hui called the split deeply unfair and promised to fight the central government for more money if elected.
• KMT candidate Li Si-chuan warned against a shell game: handing out more tax money with one hand while cutting regular and project subsidies with the other.
• Li pushed Su, who is still a sitting legislator, to join the opposition in holding the central government to account for the shortfall.

Outlook: The funding gap is set to become a central fight in the New Taipei mayoral race, with pressure building on the central government to explain the formula.