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First Author:
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| Masaya Yasuoka |
| Kobe University |
| yasuoka@econ.kobe-u.ac.jp |
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| 2-1, Rokkodai-cho, Nada-ku |
| Kobe, 657-8501, Japan |
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| +81-78-803-6878(Phone) |
| +81-78-803-6878(Fax) |
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Second Author:
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| Megumi Katahira |
| Komaki Tax Office |
| cutie-grace.925@r.vodafone.ne.jp |
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Third Author:
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| Tamotsu Nakamura |
| Kobe University |
| nakamura@econ.kobe-u.ac.jp |
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