Amedeo Spadaro Paris School of Economics   Paris School of Economics 48 bd Jourdan Paris, 75014 France   spadaro@pse.ens.fr   http://dea.uib.es/webpersonal/amedeospadaro/index.htm           JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H3 : Fiscal Policies and Behavior of Economic Agents: General