Professor Info

Photo
Name: 潘俊男 Pan, Jiun-Nan
Discipline: Accounting
TEL: 03-4638800 ext. 6460
Email: edouard@saturn.yzu.edu.tw

Title

Associate Professor, Director of Public Affairs and Alumni Service Center

Speciality

Local Public Finance Empirical Taxation Family and Consumption Economics Applied Microeconometrics

Academic BG.

  • Ph.D. in Public Finance, National Chengchi University, Taipei, Taiwan
  • MS, Graduate Institute of Development Studies, National Chengchi University, Taipei, Taiwan
  • BS, Department of Economics, Shih Hsin University, Taipei, Taiwan
  • AA, Department of French, Wen Zao Ursuline University of Languages, Kaohsiung, Taiwan

Experience

  • Assistant Professor, Discipline of Accounting, College of Management, Yuan Ze University, Taoyuan, Taiwan
  • Assistant Professor, Center for General Education, Kainan University, Taoyuan, Taiwan
  • Adjunct Assistant Professor of Accounting, Discipline of Accounting, College of Management, Yuan Ze University, Taoyuan, Taiwan
  • Adjunct Assistant Professor, Department of Economics, Shih Hsin University, Taipei, Taiwan
  • Secretary of the President's Office of Kainan University, Taoyuan, Taiwan

Journal Papers

  1. Pan, Jiun-Nan (2025), "The Spatial Analysis of the Impact of Economic Uncertainty on Household Consumption in Taiwan." Review of Development Economics, Accepted. (SSCI, NSTC Category-B Economics Journal)
  2. Hu, Haisheng, Wanhao Dong, Chien-Lung Hsu and Jiun-Nan Pan (2024), “How Will the Land Revenue Policy Reform Affect China's Economy? A Simulation Analysis Based on General Equilibrium.” Singapore Economic Review, 69(6), 1867-1883. (SSCI)
  3. Pan, Jiun-Nan (2023). “Evaluating Whether to Reduce or Eliminate the Business Tax on Financial Institutions: Evidence from International Experience.” Angle Review of Finance and Taxation Practices, No. 43, pp. 50–57.
  4. Pan, Jiun-Nan and Ming-Lei Chang (2021), "Population Aging, Middle-Income Trap, and Economic Growth: An Empirical Study of Asian Economies." Singapore Economic Review, 66(6), 1577-1594. (SSCI)
  5. Pan, Jiun-Nan (2022). “Applying the Substance-over-Form Principle to the Gift Taxation of Partitioned Public-Facility Reserved Land and Constructible Land.” Angle Review of Finance and Taxation Practices, No. 33, pp. 8–19.
  6. Pan, Jiun-Nan (2020). “The Impact of Including Income from Trading Unlisted Shares in the Alternative Minimum Tax Base for Individuals.” Angle Review of Finance and Taxation Practices , No. 10, pp. 8–15.
  7. Pan, Jiun-Nan and Yan-Jie Yang (2020), "The Impact of Economic Uncertainty on the Decision of Fertility: Evidence from Taiwan." North American Journal of Economics and Finance, 54, 101090. (SSCI)
  8. Lo, Kuang-Ta, Jiun-Nan Pan and Shi-Shu Peng (2020), "The Role of Gender and Its Potential Channels to Affect Self-Employment in Taiwan." Economic Modelling, 89, 601-610. (SSCI, NSTC Category-B Economics Journal)
  9. Pan, Jiun-Nan (2018). “Lessons for Taiwan from the European Union’s Environmental Tax Reforms.” Angle Accounting Magazine, No. 11, pp. 25–39.
  10. Pan, Jiun-Nan (2018). “The Impact of Taiwan’s Anti-Avoidance Rules on Businesses and Their Coping Strategies.” Angle Accounting Magazine, No. 3, pp. 42–50.
  11. Huang, Jr-Tsung, Jiun-Nan Pan, Ming-Lei Chang and Shih-Yi You (2019), “Low Fertility Rate and Consumption Behavior of Household in Taiwan.” Singapore Economic Review, 64(1), 175-190. (SSCI)
  12. Pan, Jiun-Nan and Hui-Chen Cheng (2008), “Determinants of Foreign Direct Investment in China: A Comparative Study among Beijing, Shanghai and Guangdong.” Prospect Journal, 2008(4), 77-117.
  13. Pan, Jiun-Nan, Kuang-Ta Lo, and Jr-Tsung Huang (2008), “Are Rich Earners Time-Privileged in Taiwan? The Evidence from 1981 to 2006.” Journal of Family and Economic Issues, 29(4), 584-600. (SSCI)
  14. Pan, Jiun-Nan and Cheng, Hui-Chen (2008). “Determinants of Foreign Direct Investment: A Comparative Study of Beijing, Shanghai, and Guangdong.” Prospect Quarterly, Vol. 9, No. 2, pp. 133–178. (TSSCI Journal)
  15. Pan, Jiun-Nan, Jr-Tsung Huang and Tsun-Feng Chiang (2015), “Empirical Study of Local Government Deficit, Land Finance and Real Estate Market in China.” China Economic Review, 32, 57-67. (SSCI, NSTC Category-B Economics Journal)
  16. Huang, Jr-Tsung, Tsun-Feng Chiang and Jiun-Nan Pan (2015), “Fertility and Crime: Evidence from Spatial Analysis in Taiwan.” Journal of Family and Economic Issues, 36(3), 319-327. (SSCI)
  17. Huang, Jr-Tsung, Chang, Min-Lei, Pan, Jiun-Nan, and Chen, Kuang-Yu (2016). “Income Taxation of Online Transactions: A Study.” Public Finance Review, Vol. 45, No. 2, pp. 71–105.
  18. Huang, Jr-Tsung and Pan, Jiun-Nan (2013). “The Impact of ‘Likonomics’ on the Asia-Pacific Region and Taiwan.” Strategic and Security Analysis, No. 101, pp. 29–38.
  19. Kao, An-Pang, Huang, Jr-Tsung, and Pan, Jiun-Nan (2005). “Local Government Efficiency and the Attraction of Foreign Direct Investment in Mainland China.” Taiwan Economic Review, Vol. 12, No. 2, pp. 131–156.
  20. Huang, Jr-Tsung, Lin, Sheng-Yi, and Pan, Jiun-Nan (2003). “A Comparison of Production Efficiency among Foreign-Invested Enterprises from Different Source Countries in Mainland China: Evidence from the Industrial Sector.” Prospect Quarterly, Vol. 4, No. 1, pp. 93–123. (TSSCI Journal)
  21. Huang, Jr-Tsung and Pan, Jiun-Nan (2002). “Determinants of the Industrial Structure of the Manufacturing Sector in Mainland China.” Mainland China Studies, Vol. 45, No. 2, pp. 97–123. (TSSCI Journal)

Conference Papers

  1. Pan, Jiun-Nan (2026). “Career Development Tracking and Analysis of Yuan Ze University Graduates.” Paper presented at the 2026 Annual Conference and International Symposium of the Taiwan Association for Institutional Research (TAIR), 6th Term, 1st Meeting, Taipei Medical University, Taipei, January 16, 2026.
  2. Pan, Jiun-Nan (2025). “Provision for the Young: Public Childcare, Female Labor Force Participation and Fertility in Taiwan: A Spatial Panel Analysis.” The 11th AGI-Taiwan Joint Seminar, Kitakyushu, Japan, December 22, 2025.
  3. Pan, Jiun-Nan, Congmin Peng, and Po-Wen She (2025). “The Retirement's Impact on Smoking Consumption: Evidence from the UK.” The 15th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Hanoi, Vietnam, July 8–11, 2025.
  4. Peng, Congmin, Jiun-Nan Pan and Po-Wen She (2025). “Spatial Disparities in Elderly Health Well-Being in Taiwan: The Role of Public Healthcare Spending and Household Medical Expenditure.” The 15th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Hanoi, Vietnam, July 8–11, 2025.
  5. Pan, Jiun-Nan and Tsai, Yi-Ting (2025). “The Impact and Benefits of Professional Certifications on University Graduates’ Employment Outcomes.” Paper presented at the 2025 Annual Conference and International Symposium of the Taiwan Association for Institutional Research (TAIR), 5th Term, 2nd Meeting, Taipei Medical University, Taipei, February 11, 2025.
  6. Pan, Jiun-Nan (2024). “How Climate Change Affects Household Electricity Consumption in Taiwan.” The 8th AGI-Taiwan Joint Seminar, Taipei, January 25, 2024.
  7. Liu, Xin-Hui, Jiun-Nan Pan and Hsuan Wang (2023). “The Effect of ESG on Tax Avoidance: Evidence from Public Companies.” 2023 Taiwan Accounting Association Annual Conference, Taipei, Taiwan, November 30 – December 1, 2023.
  8. Pan, Jiun-Nan, Hsuan Wang and Chin-Tang Huang (2023). “How Climate Change Affects Household Electricity Consumption in Taiwan.” The 14th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Kitakyushu, Japan, July 9–12, 2023.
  9. Wu, Chia-Ling, Wang, Hsuan, and Pan, Jun-Nan (2021). “Do Investors Respond Differently to Financial Statement Restatements Arising from Different Causes?” Paper presented at the 2021 Annual Conference of the Chinese Accounting Education Association, National Taipei University, New Taipei City, November 19, 2021.
  10. Pan, Jiun-Nan (2021). “Taiwan's Economic Performance under the COVID-19 Pandemic.” 2021 AGI-Taiwan Virtual Forum, January 26, 2021.
  11. Pan, Jiun-Nan (2019). “Climate Variability and Household Consumption in China.” 2019 International Conference of Association for China Economic Studies (ACES), Taoyuan, Taiwan, July 11–15, 2019.
  12. Pan, Jiun-Nan, Jr-Tsung Huang, Yan-Jie Yang and Pei-Yun Miao (2019). “How Does Uncertainty Affect Household Consumption of Electricity?” 2019 International Conference on High-Quality Development of China's Economy in the New Era, Xiamen, China, July 5–8, 2019.
  13. Pan, Jiun-Nan (2018). “The Impact of Economic Uncertainty on the Decision of Fertility: Evidence from Taiwan.” The 12th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Fuzhou, China, July 11–14, 2018.
  14. Pan, Jiun-Nan and Jr-Tsung Huang (2018). “The Effects of Family Types, Gender Differences and Population Structure on the Electricity Consumption of Households in Taiwan.” The 12th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Fuzhou, China, July 11–14, 2018.
  15. Lo, Kuang-Ta and Jiun-Nan Pan (2018). “The Determinants of Push-or-Pull into Self Employment: The Role of Gender in Taiwan.” The 12th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Fuzhou, China, July 11–14, 2018.
  16. Sun, Yu-Hsuan and Pan, Jun-Nan (2018). “Industry Specialization, Client Importance, and Corporate Tax Avoidance.” Paper presented at the Conference on Research Trends in Accounting and Auditing under the Digital Economy, Yuan Ze University, Taoyuan, June 1, 2018.
  17. Pan, Jiun-Nan (2016). “Democratization and Innovation: A Cross-Country Empirical Study.” Western Economic Association International (WEAI) 91st Annual Conference, Portland, USA, June 29 – July 3, 2016.
  18. Huang, Jr-Tsung and Jiun-Nan Pan (2016). “Low Fertility and Consumption: Evidence from Taiwan.” The 11th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Hong Kong, July 7–10, 2016.
  19. Huang, Jr-Tsung, Tsun-Feng Chiang and Jiun-Nan Pan (2014). “Fertility and Crime: Evidence from Spatial Analysis in Taiwan.” The 10th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Taipei, Taiwan, July 8–11,
  20. Huang, Jr-Tsung and Jiun-Nan Pan (2014). “Does Income Tax Matter to the Marriage Decision of Chinese? Evidence from Taiwan.” The 10th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Taipei, Taiwan, July 8–11, 2014.
  21. Huang, Jr-Tsung and Pan, Jiun-Nan (2012). “An Analysis of Local Government Efficiency in Western China after the ‘Western Development Strategy’—With Special Reference to the Role of Fiscal Decentralization.” Paper presented at the Annual Conference of the Chinese Association for the Study of the Mainland Economy, National Chengchi University, Taipei, November 25, 2012.
  22. Pan, Jiun-Nan, An-Pang Kao and Jr-Tsung Huang (2010). “Optimal Government Debt and Economic Growth: Evidence from OECD Countries.” Western Economic Association International (WEAI) 85th Annual Conference, Portland, USA, June 29 – July 3, 2010.
  23. Liang, Yi-Ying, Huang, Jr-Tsung and Jiun-Nan Pan (2008). “The Role of Stability of School Quality in Home Prices: Evidence from the Puget Sound Region.” Western Economic Association International (WEAI) 83rd Annual Conference, Honolulu, USA, June 29 – July 3, 2008.
  24. Kao, An-Pang, Huang, Jr-Tsung, Pai, Po-Wen, and Pan, Jiun-Nan (2008). “The Effect of Local Government Size on Economic Growth in China—With Discussion on the Optimal Size of Local Government.” Paper presented at the Fourth Cross-Strait and Greater China Conference on Public Administration, Nanchang University, Nanchang, China, December 16–17, 2008.
  25. Pan, Jiun-Nan, Kuang-Ta Lo and Jr-Tsung Huang (2007). “Income, Working Hours and Work Incentives in Taiwan: The Evidence from 1981 to 2005.” The 7th Biennial Conference of the Asian Consumer and Family Economics Association (ACFEA), Putrajaya, Malaysia, July 4–7, 2007.
  26. Huang, Jr-Tsung, Cheng, Hui-Chen, and Pan, Jiun-Nan (2006). “Determinants of Foreign Direct Investment in China: A Comparative Study of Beijing, Shanghai, and Guangdong.” Paper presented at the 2006 Shih Hsin Economics Academic Conference, Shih Hsin University, Taipei, November 11, 2006.
  27. Kao, An-Pang, Huang, Jr-Tsung, and Pan, Jiun-Nan (2005). “Local Government Efficiency and Foreign Direct Investment in China.” Paper presented at the Cross-Strait and Greater China Conference on Public Policy, Renmin University of China, Beijing, April 7–8, 2005.
  28. Huang, Jr-Tsung and Pan, Jiun-Nan (2001). “The Influence of Alternative Sources of Foreign Direct Investment on China’s Industrialization.” Paper presented at the Annual Conference of the Taiwan Economic Association, Chung-Hua Institution for Economic Research, Taipei, December 16, 2001.
  29. Huang, Jr-Tsung and Pan, Jiun-Nan (2001). “The Influence of Foreign Direct Investment on China’s Industrial Upgrading.” Paper presented at the International Conference on Trade, Investment, and Industrial Policy in the Asia-Pacific Region, Soochow University, Taipei, June 1, 2001.

Research Grants

Books/Pub.

  1. Pan, J.-N., Liu, X.-H., & Lo, K.-T. (2025). ESG practices and corporate tax avoidance: A resource allocation perspective. In C.-H. Yu & W.-C. Lee (Eds.), Resource misallocation theorem: Applications to sustainable energy transition (pp. 293–322). Springer. https://doi.org/10.1007/978-981-96-6673-7_11
  2. Pan, Jiun-Nan (2012), “Three Essays on Government Deficit and Debt,” Ph. D. Thesis, Department of Public Finance, National Chengchi University.

Industrial Grants

Courses

  1. Taxation Law
  2. Tax Planning
  3. Seminar in Tax Issues
  4. Statistics
  5. Econometrics
  6. Accounting Principle

Dissertation

Awards & Certificates

  1. Outstanding Research Faculty Award, Yuan Ze University (Academic Years 2024–2025, 2021–2022, 2020–2021)
  2. Distinguished Teaching Faculty Award, Yuan Ze University (Academic Years 2024–2025, 2023–2024, 2022–2023, 2021–2022, 2020–2021, 2019–2020)
  3. Excellence in Student Services and Counseling Award, Yuan Ze University (Academic Years 2024–2025, 2023–2024, 2022–2023)
  4. Outstanding Faculty Award in Student Services and Counseling, Yuan Ze University (Academic Years 2021–2022, 2019–2020)
  5. Honorable Mention, Institutional Research Project Award, Yuan Ze University (Academic Year 2024–2025)

Pro. Membership

  1. Association for China Economic Studies (ACES)
  2. Taiwan Economic Association (TEA)

Other Contributions

  1. Deputy Secretary-General, Association for China Economic Studies (ACES)