First Author:   Tarkan Cavusoglu Hacettepe University, Department of Public Finance, Beytepe, 06810, Ankara, Turkey tarkan.cavusoglu@hacettepe.edu.tr   Hacettepe Universitesi, Iktisadi ve İdari Bilimler Fakultesi, Maliye Bolumu / Beytepe Kampusu Ankara, 06810, Turkiye   +90 5355899597(Phone) +90 5355899597(Fax) Second Author: Erdinc Telatar Hacettepe University, Department of Economics, Beytepe, 06810, Ankara, Turkey etelatar@hacettepe.edu.tr   Iktisadi ve Idari Bilimler Fakultesi, Iktisadi ve Idari Bilimler Fakultesi, Iktisat Bolumu / Beytepe Kampusu Ankara, 06810, Turkiye