Kazuhiro Ueta Editor

Edited by Larry Kreiser, Professor Emeritus of Accounting, Cleveland State University, US, Soocheol Lee, Professor of Economics, Meijo University, Japan, Kazuhiro Ueta, Professor of Economics, Kyoto University, Japan, Janet E. Milne, Professor of Law, Vermont Law School and Director of the Environmental Tax Policy Institute, US and Hope Ashiabor, Dr., School of Accounting, Auditing and Taxation, University of New South Wales, Australia