Daniel Ventosa-santaulària Universidad de Guanajuato   DCEA-Sede Marfil, Frac. El Establo Guanajuato, Guanajuato 36250 Mexico   daniel@ventosa-santaularia.com   http://www.ventosa-santaularia.com           JEL Areas: C1 : Econometric and Statistical Methods: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General