Yusuke Kinai Graduate School of Economics, Osaka University   6700874 2-13-6 Yashiro-Hommachi Himeji, Hyogo 6700874 Japan   ykinai@js8.so-net.ne.jp             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H3 : Fiscal Policies and Behavior of Economic Agents: General