1. Department of Public Finance, National Taipei University, 151, University Rd., San Shia, New Taipei City, 237, Taiwan
2. Department of Public Finance, Public Finance and Finance Research Center, National Taipei University, 151, University Rd., San Shia, New Taipei City, 237, Taiwan
3. Department of Economics, Public Finance and Finance Research Center, National Taipei University, 151, University Rd., San Shia, New Taipei city, 237, Taiwan