Tatsuyoshi Miyakoshi Hosei University   3-7-2, Kajino-cho Koganei, Tokyo 184-8584 Japan.   miyakoshi@hosei.ac.jp   http://tmiyakoshi.ws.hosei.ac.jp/indexe22.pdf           JEL Areas: E0 : Macroeconomics and Monetary Economics: General H0 : Public Economics: General