Keisuke Kawachi Mie University   Faculty of Humanities, Law and Economics, Mie University, 1577 Kurimamachiyacho Tsu, Mie 514-8507 Japan   keikawachi@human.mie-u.ac.jp             JEL Areas: H7 : State and Local Government; Intergovernmental Relations: General H4 : Publicly Provided Goods: General