所得類型定性之探討──以財產交易活動為中心【月旦時論】 Discussion on the Qualitative Type of Income: Focus on Property Trading Activities
有駕照身心障礙者免牌照稅為德不卒【月旦時論】 People with Disabilities Who Have a Driver's License Are Exempt from License Tax, Which Law Is Not Enough
特定股權交易所得及持有期間的計算【月旦時論】 The Calculation of Specific Equity Transaction Income and Holding Period
稅捐法律授權之合憲性審查——土地稅減免規則第24條第2項之適用限制【爭點解析】 Constitutional Review of Tax Law Authorization: Restrictions on the application of Paragraph 2 of Article 24 of the Land Tax Reduction and Exemption Rules
建築基地無償供公眾通行之地價稅減免爭議──憲法法庭112年度憲判字第19號【學習式判解評析】 Controversy Over the Land Price Tax Reduction and Exemption of the Construction Base for Free Public Access: Constitutional Court 112 Constitutional Judgment No. 19
