Nathalie Mathieu-bolh University of Vermont   UVM - Economics Department 94 University Place Burlington, VT 05405 USA   nmathieu@uvm.edu   http://www.uvm.edu/~nmathieu/           JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H2 : Taxation, Subsidies, and Revenue: General