Muhammad Saifur Rahman King Fahd University of Petroleum and Minerals   P. O. Box-1214, Dhahran 31261 Dhahran, 31261 Saudi Arabia   murahman@kfupm.edu.sa   http://faculty.kfupm.edu.sa/FINEC/murahman           JEL Areas: H : Public Economics L3 : Nonprofit Organizations and Public Enterprise: General