Determinants of Working and Retirement Decision Among Seniors in Taiwan-Do NEETs Matter?
家有「啃老子女」的中高齡工作與退休決策－從子女性別差異的角度進行分析

Ming-Hsuan Lee (李明軒); Yuan-Rong Chang Chien (張簡元容)

JEL Classification: J11, J26, Z13

Vol. 59, No. 1, 2023/01/31, P169 - 214

The Effects of Gender Equality Law on Gender Wage Differentials: Evidence from Taiwan
兩性工作平等法對性別薪資差異的影響：臺灣之實證研究

Ching-Fu Chang (張景福)

JEL Classification: J16, J71, K31

Vol. 59, No. 1, 2023/01/31, P111 - 167

Assessing China's Role in the Decline of U.S. Manufacturing Employment
評估中國貿易對美國製造業之就業的影響

Ya-Wen Yu (游雅雯); David L. Kleykamp (柯大衛)

JEL Classification: F14, F15, J01, J23, P23

Vol. 59, No. 1, 2023/01/31, P69 - 110

Financial Statement Comparability and Tax Avoidance
財務報表可比性與租稅規避

Yi-Cheng Ho (何怡澄); Ya-Chu Yang (楊雅筑); Chia-Hsin Chiang (江佳欣); Jenn-Shyong Kuo (郭振雄)

JEL Classification: G14, G32, H25

Vol. 59, No. 1, 2023/01/31, P1 - 68