Maik Roesler University of Münster   Institute of Public Economics University of Münster Wilmergasse 6-8 Münster, 48143 Germany   Maik.Roesler@wiwi.uni-muenster.de   http://www.wiwi.uni-muenster.de/iff2/           JEL Areas: I1 : Health: General H2 : Taxation, Subsidies, and Revenue: General