1. MOE Key Laboratory of Econometrics, Department of Public Finance, School of Economics The Wang Yanan Institute for Studies in Economics Xiamen Fujian People's Republic of China
2. Fujian Key Lab of Statistics Xiamen University Xiamen Fujian People's Republic of China
3. Department of Public Finance, School of Economics Xiamen University Xiamen Fujian People's Republic of China
4. Department of Environmental and Natural Resource Economics University of Rhode Island Kingston Rhode Island USA