Affiliation: | 1. Deptartment of Public Finance and Tax Administration, National Taipei College of Business, Taipei Taiwan, 10051;2. Deptartment of Economics, Chinese Culture University, Yang-Ming-Shan, Taipei, 11114, Taiwan;3. Statistics Department, Taoyuan District Court, No. 1 Fazhi Road, Taoyuan City 33053, Taiwan |