遺產稅繳清前先行移轉遺產制度研析【月旦時論】 Analysis of The Regime of Advance Estate Transfer Before Full Payment of Estate Tax
評囤房稅2.0設戶籍之亂【月旦時論】 Commentary on the Controversy over Household Registration Requirements in Housing Hoarding Tax 2.0
試論稅捐優惠之落日條款延長──以產業創新條例第10條之1為基礎【月旦時論】 A Discussion on Extending the Sunset Clauses of Tax Incentives: Based on Article 10-1 of the Industrial Innovation Statute