First Author:   Martin Halla University of Linz IZA martin.halla@jku.at   Department of Economics, Altenbergerstr. 69 Linz, 4040, Austria       Second Author: Friedrich Schneider University of Linz CESifo, CREMA & IZA friedrich.schneider@jku.at   Department of Economics, Altenbergerstr. 69 Linz, 4040, Austria