First Author:   Jue-Shyan Wang Department of Public Finance, National Chengchi University jswang@nccu.edu.tw   No.64, Tz-Nan Road, Sec. 2 Taipei, 11623, Taiwan   886-2-2939-3091 ext: 51538(Phone) 886-2-2939-3091 ext: 51538(Fax) Second Author: Mei-Yin Lin Department of Economics, Shih Hsin University mylin@cc.shu.edu.tw   No.111, Mu-Cha Road, Sec. 1 Taipei, 11645, Taiwan   886-2-2236-8225 ext: 63414(Phone) 886-2-2236-1658(Fax)