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Keisuke Morita
Kyoto Gakuen University
 
Faculty of Economics,
Kyoto Gakuen University,
Nanjo-Otani 1-1, Sogabe
Kameoka, Kyoto 621-8555
Japan
 
morita-k@kyotogakuen.ac.jp
 
 
 
 
 
 
JEL Areas:
H2 : Taxation, Subsidies, and Revenue: General
H8 : Public Economics: Miscellaneous Issues: General