1. Associate Professor, School of Public Finance and Taxation, Institute of Income Distribution and Public Finance Zhongnan University of Economics and Law China
2. Associate Professor, School of Energy and Environment City University of Hong Kong China
3. Professor, School of Public Finance and Taxation, Institute of Income Distribution and Public Finance Zhongnan University of Economics and Law China
4. Assistant Professor, College of Liberal Arts and Social Sciences City University of Hong Kong, City University of Hong Kong–Shenzhen Research Institute China