First Author:   Mei-yin Lin Department of Economics, Shih Hsin University, Taiwan mylin@cc.shu.edu.tw   No. 111, MU-Cha Road, Sec. 1 Taipei, 11645, Taiwang   886-2-2236-8225 ext:63414(Phone) 886-2-2236-8225 ext:63414(Fax) Second Author: Hui-hua Wang Department of Public Finance, National Chengchi University, Taiwan 98255501@nccu.edu.tw   Taipei, 11645, Taiwan