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First Author:
 
Masaya Yasuoka
Kobe University
yasuoka@econ.kobe-u.ac.jp
 
2-1, Rokkodai-cho, Nada-ku
Kobe, 657-8501, Japan
 
+81-78-803-6878(Phone)
+81-78-803-6878(Fax)

Second Author:

Megumi Katahira
Komaki Tax Office
cutie-grace.925@r.vodafone.ne.jp
 
 
 
 

Third Author:

Tamotsu Nakamura
Kobe University
nakamura@econ.kobe-u.ac.jp