First Author:   K. L. Glen Ueng Department of Public Finance, National Chengchi University klueng@nccu.edu.tw   64, Sec. 2, Chih-Nan Road, Wen-Shan District Taipei, 11605, Repubic of China   886-2-29387312(Phone) 886-2-29387312(Fax) http://pf.nccu.edu.tw/modules.php?name=Topics Second Author: Chiaen J. Wu Department of Public Finance, National Chengchi University chiaen@nccu.edu.tw   64, Sec. 2, Chih-Nan Rd., Wen-Shan District Taipei, 11605, Repubic of China   886-2-29387312(Phone) 886-2-29390074(Fax) http://pf.nccu.edu.tw/modules.php?name=Topics