Damien Gaumont ERMES at Sorbonne universities, Paris 2 University   12, place du Panthéon Paris Cedex 05, Paris 75231 France   damien.gaumont@wanadoo.fr             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H2 : Taxation, Subsidies, and Revenue: General