1. School of Public Finance and Taxation, Zhongnan University of Economics and Law, Wuhan, China
2. Innovation and Talent Base for Income Distribution and Public Finance, Zhongnan University of Economics and Law, Wuhan, China
3. School of Economics and Finance, Xi’an Jiaotong University, Xi’an, China
4. Institute for Health Care & Public Management, University of Hohenheim, Stuttgart, Germany
5. IZA, Bonn, Germany