Carmen d. Álvarez-albelo Universidad de La Laguna   Facultad de Economía, Empresa y Turismo Campus de Guajara La Laguna, S/C de Tenerife 38071 Spain   calbelo@ull.edu.es             JEL Areas: H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General A1 : General Economics: General.