Ryo Ogawa Osaka Prefectural Institute for Advanced Industry Development   Mydome Osaka 5th floor, 2-5 Hommachibashi, Cyuo-ku, Osaka,, Osaka 540-0029 JAPAN   OgawaRy@mbox.pref.osaka.lg.jp             JEL Areas: D1 : Household Behavior: General H2 : Taxation, Subsidies, and Revenue: General