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		| Gervan  Fearon  | 
	
	
		| Ryerson University | 
	
	
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		| The G. Raymond Chang School | 
	
	
		| Ryerson University | 
	
	
		| 350 Victoria Street | 
	
	
		| Toronto, Ontario M5B 2K3 | 
	
	
		| Canada | 
	
	
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		| gfearon@gwemail.ryerson.ca | 
	
	
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		JEL Areas: H2 : Taxation, Subsidies, and Revenue: General C7 : Game Theory and Bargaining Theory:General |