Roel Beetsma University of Amsterdam   Department of Economics Roetersstraat 11 Amsterdam, 1018 WB The Netherlands   r.m.w.j.beetsma@uva.nl   http://www1.fee.uva.nl/mint/beetsma.shtm           JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H6 : National Budget, Deficit, and Debt: General