Tatsuya Omori Mie Chukyo University   Matsusaka, Mie 515-8511 Japan   omori@mie-chukyo-u.ac.jp             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General