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Yukihiro Nishimura
Osaka University
 
1-7 Machikaneyama-cho
Toyonaka-shi, Osaka 560-0043
Japan
 
ynishimu@econ.osaka-u.ac.jp
 
 
 
 
 
 
JEL Areas:
H : Public Economics
H2 : Taxation, Subsidies, and Revenue: General