Minoru Kunizaki is a Professor of Economics, Faculty of Economics, Aichi University, Japan. He graduated from the Faculty of Economics, Momoyama-Gakuin University and completed a master’s degree from the Graduate School of Economics, Kobe University of Commerce. He was a Visiting Professor at the University of Sydney and the University of Catania. He is a member of the International Institute of Public Finance, the Japan Institute of Public Finance, the Japanese Society of International Economics, and the Japan Section of the Regional Science Association.  Kazuyuki Nakamura is a Professor at the School of Economics, University of Toyama, Japan. He graduated from the Faculty of Economics, Kansai University and completed a master’s degree from the Graduate School of Economics, Kobe University of Commerce. He is a member of the Japan Institute of Public Finance, the Japanese Society of International Economics, and the Japan Section ofthe Regional Science Association.   Naoki Kakita is a professor at the School of Economics, University of Toyama, Japan. He graduated from Nagasaki Prefectural University and completed a master’s degree from the Graduate School of Economics, Kobe University of Commerce, Japan. He is a member of the Japanese Society of International Economics and the Japanese Economic Association.