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Tsuyoshi Shinozaki
Tohoku-Gakuin University
 
1-3-1, Tuchitoi, Aoba-ku
1-3-1, Tuchitoi, Aoba-ku
Sendai,, Miyagi 980-8511
Japan
 
shinozaki@tscc.tohoku-gakuin.ac.jp
 
 
 
 
 
 
JEL Areas:
D : Microeconomics
H2 : Taxation, Subsidies, and Revenue: General