First Author:   Shiou-Yen Chu Associate Professor, Department of Public Finance, National Chengchi University vivchu@nccu.edu.tw   No. 64, Sec. 2, ZhiNan Rd., Wenshan District Taipei City, 116, Taiwan       Second Author: Brian Chi-ang Lin Professor, Department of Public Finance, National Chengchi University calin@nccu.edu.tw   No. 64, Sec. 2, ZhiNan Rd., Wenshan District Taipei City, 116, Taiwan