First Author:   Yen-ju Lin Department of Public Finance and Taxation, National Taichung University of Science and Technology yenru@nutc.edu.tw         Second Author: Tsai-ching Liu Department of Public Finance, National Taipei University, Taiwan tching@mail.ntpu.edu.tw         Third Author: Chin-shyan Chen Department of Economics, National Taipei University, Taiwan stan@mail.ntpu.edu.tw