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Toshikazu Ohsawa
Hiroshima University
 
403,38,1,1-chome,Minami-machi,
,Minami-ku,
Hiroshima-shi,, Hiroshima-ken
Japan
 
oosawa@hiroshima-u.ac.jp
 
 
 
 
 
 
JEL Areas:
H2 : Taxation, Subsidies, and Revenue: General
D6 : Welfare Economics: General