First Author:   Tulio A. Cravo Pontifical Catholic University (PUC-RS) tulio.cravo@pucrs.br   Porto Alegre, 90619900, Brazil       Second Author: Guilherme Mendes Resende Institute for Applied Economic Research (IPEA/ Government of Brazil) guilherme.resende@ipea.gov.br   SBS - Quadra 1 - Bloco J - 3º andar - Ed. BNDES Brasilia, 70076-900, Brazil