Yosuke Furukawa Graduate School of Economics, Kyoto University   Yoshida-honmachi Sakyo-ku Kyoto, Kyoto 606-8501 Japan   econ.yousuke@gmail.com             JEL Areas: H2 : Taxation, Subsidies, and Revenue: General E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General