Soma Noguchi Hokkaido University   Room 317, Santa no Yakata East Building 1-6, Kita 13-jo Nishi 1-chome, Kita-ku Sapporo, Hokkaido 0010013 Japan   Soma.N.1120140@gmail.com             JEL Areas: J1 : Demographic Economics: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General