1Department of Economics, School of Economics and Management, Tsinghua University, Room 258 Weilun Building, Tsinghua University, Beijing, 100084, China
2Department of Public Finance and Taxation, School of International Trade and Economics, University of International Business and Economics, Box 106, Floor 11, Boxue Building, University of International Business and Economics, 10 Huixindong Street, Chaoyang District, Beijing 100029, China
3Department of Economics, School of Economics, Central University of Finance and Economics, Room 1309 Main Building, Central University of Finance and Economics, 39 South College Road, Haidian District, Beijing 100081, China