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