Hiroaki Yamagami Faculty of Economics, Seikei University   Kichijoji-kitamachi Kichijoji-kitamachi 3-3-1 Kichijoji-kitamachi Musashino-shi, Tokyo 180-8633 JAPAN   yamagami@econ.seikei.ac.jp         Primary Research Focus: Environmental Economics   JEL Areas: Q5 : Environmental Economics: General H2 : Taxation, Subsidies, and Revenue: General