Marco Runkel University of Technology Berlin   Department of Economics (VWl IV) University of Siegen Hoelderlinstr. 3 Siegen, D-57068 Germany   marco.runkel@tu-berlin.de   http://www.uni-siegen.de/dept/fb05/vwliv/runkel.htm           JEL Areas: I1 : Health: General H2 : Taxation, Subsidies, and Revenue: General