Sheng-Tung Chen Feng Chia University   Department of Public Finance Feng Chia University 100 Wenhwa Rd. Taichung, Taiwan 40724 Taiwan   stonchen@fcu.edu.tw             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General O4 : Economic Growth and Aggregate Productivity: General