First Author:   Rudolf Winter-Ebmer Dep of Econ, University of Linz Rudolf.WinterEbmer@jku.at   Altenbergerstrasse 69 Linz, A-4040, Austria   +43-732-2468-8236(Phone) +43-732-2468-8236(Fax) http://www.economics.uni-linz.ac.at/Members/Winter/default.htm Second Author: Rudolf Winter-Ebmer Department of Economics, University of Linz rudolf.winterebmer@jku.at   Linz, A-4040, Austria   +43-70-2468-8236(Phone) 8238(Fax) http://www.economics.uni-linz.ac.at/Members/Winter/default.htm