First Author:   Dimitris Hatzinikolaou University of Ioannina, Department of Economics dhatzini@cc.uoi.gr   Department of Economics, University of Ioannina Ioannina, 451 10, GREECE   +302651005925(Phone) +302651005925(Fax) Second Author: Theodore Simos University of Ioannina, Department of Economics tsimos@cc.uoi.gr   Department of Economics, University of Ioannina Ioannina, 451 10, GREECE   +302651005916(Phone) +302651005092(Fax) Third Author: Agathi Tsoka University of Ioannina, Department of Economics agathatsoka@yahoo.gr   Department of Economics, University of Ioannina Ioannina, 451 10, GREECE     +302651005092(Fax)