1. School of Public Finance, University of Economics Ho Chi Minh City, Ho Chi Minh, Vietnam
2. CUNY Brooklyn College, Koppelman School of Business, Brooklyn, New York, USA
3. CUNY Graduate Center, PhD Program in Economics, New York, USA
4. School of Government, Ateneo de Manila University, Manila, The Philippines
5. School of Business, University of the Fraser Valley, Abbotsford, Canada