Enlinson Mattos São Paulo School of Economics   474, Itapeva, 13nd floor Bela Vista- Centro São Paulo, SP 01332-000 Brazil   Enlinson.Mattos@fgv.br   https://sites.google.com/site/enlinsonmattos/           JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H3 : Fiscal Policies and Behavior of Economic Agents: General