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Ryuta Ray Kato
Meiji University
 
777 Kokusai-cho
Minami-Uonuma, Niigata 949-7277
Japan
 
raykato@meiji.ac.jp
 
 
 
 
 
 
JEL Areas:
H2 : Taxation, Subsidies, and Revenue: General
I0 : Health, Education, and Welfare: General