Masaya Yasuoka Kwansei Gakuin University   Nishinomiya, Hyogo 6628501 JP   yasuoka@kwansei.ac.jp   http://www014.upp.so-net.ne.jp/masaya_yasuoka/2.htm           JEL Areas: H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General J1 : Demographic Economics: General