Wempi Saputra Graduate School of Economics, Nagoya University   Graduate School of Economics, Nagoya University Furo-cho, Chikusa-ku Nagoya, Aichi 464-8601 Japan   w_saputra2002@yahoo.com   http://www.soec.nagoya-u.ac.jp/       Primary Research Focus: Fiscal federalism, capital accumulation, the choice of tax bases, human investment   JEL Areas: H1 : Structure and Scope of Government: General H2 : Taxation, Subsidies, and Revenue: General