從租稅法律主義評析房地合一稅持有期間之計算【月旦時論】 Comment on the Calculation of the Holding Period of House and Land Transactions Income Tax from the Principle of Taxation Law
人壽保險之全殘保險金是所得嗎？【月旦時論】 Is Total Disability Insurance Benefit of Life Insurance Be Income?
論稅務違章事件中法人主觀責任之認定──評最高行政法院110年度上字第436號判決【爭點解析】 Determining the Subjective Responsibility of an Organization in Tax Violation Cases: Comment on the Supreme Administrative Court Judgment No.436 in 2021
稅務訴訟職權調查義務與客觀舉證責任之關係辯證──最高行政法院110年度上字第300號判決評析【學習式判解評析】 Discussion on the Relationship between the Inquisitorial Investigation and the Objective Burden of Proof in Tax Litigation: Focusing on the Administrative Judgment of Supreme Administrative Court (110) Shang-Zi No. 300
