Kazunobu Muro Himeji Dokkyo University   Kamiohno 7-2-1 Himeji, Hyogo 670-8524 Japan   muro@gm.himeji-du.ac.jp             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H2 : Taxation, Subsidies, and Revenue: General