Dominika Langenmayr University of Munich   Seminar for Economic Policy Akademiestraße 1/II Munich, 80799 Germany   dominika.langenmayr@lrz.uni-muenchen.de   http://www.ecpol.vwl.uni-muenchen.de/personen/wissenschaftl/langenmayr/index.html           JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H7 : State and Local Government; Intergovernmental Relations: General