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First Author:
 
Steven Zongshin Liu
Professor, Department of Economics, Feng Chia University, Taiwan.
zsliu@fcu.edu.tw
 
 
 
 

Second Author:

Sophia Meiying Lai
Ph.D. Candidate, Department of Economics, Feng Chia University, Taiwan
may-may-lai@yahoo.com.tw
 
 
 
 

Third Author:

Kung-Cheng Lin
Associated Professor, Department of Public Finance, Feng Chia University, Taiwan.
kclin@fcu.edu.tw