First Author:   Taketo Kawagishi Graduate School of Economics, Kyoto University kawagishi.taketo.23n@st.kyoto-u.ac.jp   Graduate School of Economics, Kyoto University, Yoshida Honmachi, Sakyo-ku Kyoto, 606-8501, Japan       Second Author: Kazuo Mino Institute of Economic Research, Kyoto University mino@kier.kyoto-u.ac.jp   Institute of Economic Research, Kyoto University, Yoshida Honmachi, Sakyo-ku Kyoto, 606-8501, Japan       http://www.kier.kyoto-u.ac.jp/~mino/index2.html