Takayuki Ogawa Osaka University of Economics   2-2-8 Osumi Higashiyodogawa-ku 2-2-8 Osumi Osaka, Osaka 533-8533 Japan   tkogawa@osaka-ue.ac.jp             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General E2 : Macroeconomics: Consumption, Saving, Production, Employment, and Investment: General (includes Measurement and Data)