Masatoshi Jinno Nanzan University   18 Yamazato-cho, Showa-ku, 昭和区山里町18 昭和区山里町18 Nagoya-shi, Aichi-ken 4668673 Japan   jimasato@nanzan-u.ac.jp   https://www.nanzan-u.ac.jp/           JEL Areas: J1 : Demographic Economics: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General