Montserrat Ferre Universitat Rovira i Virgili and ECO-SOS   Av de la Universitat 1 Reus, 43204 SPAIN   montserrat.ferre@urv.cat             JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General