On the Efficiency Aspect of Inheritance Taxation
| C. Y. Cyrus Chu, Chun-Hui Lu, and C. C. Yang
Comparing Specific and Ad Valorem Taxes under Price-Inelastic Demand with Quality Differentiation
| Kuang-Cheng Andy Wang, Ping-Yao Chou, and Wen-Jung Liang
貿易成本與國際商品課稅原則的選擇─垂直產品差異的角色
| Tsaur-Chin Wu, Ching-Yang Liang, and Yao-Cheng Lee