Yutaro Hatta Graduate School of Economics, Osaka University   1-7, Machikaneyama Toyonaka, Osaka 560-0043 Japan   kge009hy@mail2.econ.osaka-u.ac.jp             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H3 : Fiscal Policies and Behavior of Economic Agents: General