Daniel Danau Université de Caen and CREM   19 Rue Claude Bloch Caen, 14032 France   daniel.danau@unicaen.fr   https://sites.google.com/site/danieldanaupersonalwebpage/           JEL Areas: H2 : Taxation, Subsidies, and Revenue: General G1 : General Financial Markets: General (includes Measurement and Data)