Amedeo Spadaro University of Balears, Spain   Department of Economics, Universitat de les Illes Balears, ctra Valldemossa km 7 Palma de Mallorca, baleares 07071 Spain   amedeo.spadaro@uib.es   http://www.delta.ens.fr       Primary Research Focus: Public Economics   JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H3 : Fiscal Policies and Behavior of Economic Agents: General