This article reviews the literature on e-government and discusses policy implications stemming from e-government initiatives in Taiwan. Drawing from evaluation frameworks established in previous research, this study surveys the content of 62 websites maintained by the local, secondary and central government. Study findings suggest that, while Taiwan has made significant progress in deploying e-government initiatives across different administrative levels-especially in delivering a single service window model providing one-stop service for citizens and businesses-the technology's overall implementation is hampered by operational inconsistencies at the local level and differential access across the population. The article argues that to fully realise the potential of e-government, the Taiwanese government should adopt systematic measures that reach beyond service delivery to encourage wider citizen inclusion and civic participation.