First Author:   Carsten Colombier FiFo Institute for Public Economics, University of Cologne carsten.colombier@efv.admin.ch   Bundesgasse 3 Bern, 3003, Switzerland   +41584626332(Phone) +41584626332(Fax) http://www.fifo-koeln.org/index.php/en/institute/the-fifo Second Author: Christian Breuer Leibniz Information Centre for Economics c.breuer@zbw.eu   Hamburg, 20354, Germany