Gwenael Piaser Luxembourg School of Finance   4b, rue Albert Borschette Luxembourg, 1246 Luxembourg   gwenael.piaser@online.fr   http://piaser.googlepages.com/   Biographical Sketch: PhD Université de Toulouse (2001) Post-doctoral position, CORE and CREPP (2001-2004) Post-doctoral position, Venice (2004-2006)   Primary Research Focus: Public Economics, Health Economics   JEL Areas: D0 : Microeconomics: General H3 : Fiscal Policies and Behavior of Economic Agents: General