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Abstract: In Taiwan, having implemented some incentive measures and subsidies, some progress of renewable energy in Taiwan has occurred; however, comparing the medium and long-term target reveals a wide gap. This paper (taking the solar photovoltaic (PV) for example), applies the ‘technological system’ framework to analyze the evolution of PV in Taiwan. Here, a comparative analysis is made of the development of PV between Germany and Taiwan to understand what issues that policy makers should focus on PV utilization in Taiwan. [Copyright &y& Elsevier]