Bernardino Benito University of Murcia   Department of Accounting and Finance Faculty of Economics and Business Campus de Espinardo Murcia, 30100 Spain   benitobl@um.es   https://webs.um.es/benitobl/miwiki/doku.php           JEL Areas: H7 : State and Local Government; Intergovernmental Relations: General C2 : Single Equation Models; Single Variables: General