Alejandro Esteller-more Universitat de Barcelona & IEB   Av. Diagonal, 690 T. 4, Pl. 2 Barcelona, Barcelona 08034 Barcelona   aesteller@ub.edu   http://www.eco.ub.es/~esteller/alex.htm           JEL Areas: H7 : State and Local Government; Intergovernmental Relations: General H2 : Taxation, Subsidies, and Revenue: General