Yuya Kikuchi Graduate School of Economics, Nagoya University   Furo-cho, Chikusa-ku Nagoya, Aichi 464-8601 Japan   kikuchi.yuuya@e.mbox.nagoya-u.ac.jp             JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H7 : State and Local Government; Intergovernmental Relations: General