1. Department of Public Finance; National Chengchi University; NO. 64, Sec. 2, ZhiNan Road, Wenshan District Taipei City 11605 Taiwan
2. School of Management; Fudan University; RM 332 Siyuan Building, 670 Guoshun Rd. Shanghai China
3. School of Economics; Shanghai University of Finance and Economics; Shanghai China
4. Key Laboratory of Mathematical Economics (SUFE); Ministry of Education; 777 Guoding Road. Shanghai China