Amedeo Spadaro DELTA Paris and Universitat de les Illes Balears, Palma de Mallorca   Department of Economics, Universitat de les Illes Balears, ctra Valldemossa km 7 Palma de Mallorca, baleares 07071 Spain   amedeo.spadaro@uib.es   http://www.delta.ens.fr       Primary Research Focus: Public Economics   JEL Areas: H2 : Taxation, Subsidies, and Revenue: General I3 : Welfare and Poverty: General