A Comparison of the Electricity Industry Liberalization and Electricity Acts Thesis Abstract The purpose of this paper attempted to figure out the degrees of electricity industry liberalization through a comparative analysis of electricity acts among USA, Japan, and European countries. The result of this research will provide a reference for the government to amend the current draft of the Electricity Act. And the paper also made several suggestions for Taiwan to develop related regulations and operating rules under the Electricity Act. The approaches of this research are to review the background of the electricity act amendment in various countries, to analyze the framework of electricity market and its institutional aims among selected countries, and figure out prerequisites of electricity liberalization and its related conditional measures, including in Taiwan. The reason of driving electricity industry liberalization in those countries is to promote competition and increase efficiency. The paper finds out that Taiwan has the same culture and background in energy situation and economic pattern. The results of this paper will be worthy for the government agencies and legislative body to reconsider the competition mechanism and energy policy in the draft of the Electricity Act Amendment.