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Taiwan/PRC Divide and the Linguistic Consequences

Sybesma, Rint, et al. (eds.), 2016. Encyclopedia of Chinese Language and Linguistics (ECLL), vol. 4. Leiden, Boston: Brill, 260–263.

Abstract
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The political division between Taiwan and the People's Republic of China (PRC) has led to significant differences in language standards and usage in Mandarin. Language policies and practices in the PRC have emphasized a 'common language' standard, while Taiwan continues to employ traditional characters and distinct phonetic systems. This divergence affects not just vocabulary and pronunciation, but also influences the syntactic structure, resulting in a linguistically rich variance known as Taiwan Mandarin, marked by unique features distinct from both PRC Mandarin and historical influences from local Southern Mǐn dialects.