Haruaki Hirota Graduate School of Economics, Osaka University,   1-7, Machikaneyama, Toyonaka, Osaka 5600043 Japan   ege008hh@mail2.econ.osaka-u.ac.jp             JEL Areas: H7 : State and Local Government; Intergovernmental Relations: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General