First Author:   Christian Klamler Institute of Public Economics, Graz University, Austria christian.klamler@uni-graz.at   Institute of Public Economics, Universitaetsstrasse 15/E4 Graz, A-8010, Austria   +43 (0)316 380 3465(Phone) +43 (0)316 380 3465(Fax) http://www-ang.kfunigraz.ac.at/~klamler