Keisuke Morita Kyoto Gakuen University   Faculty of Economics, Kyoto Gakuen University, Nanjo-Otani 1-1, Sogabe Kameoka, Kyoto 621-8555 Japan   morita-k@kyotogakuen.ac.jp             JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H8 : Public Economics: Miscellaneous Issues: General