| 
	
	
		| Jenny  Helstroffer  | 
	
	
		| BETA, UMR CNRS 7522, Université de Lorraine, CSLE, Saarland University | 
	
	
		|   | 
	
	
		| Université de Lorraine | 
	
	
		| Faculté DSEG | 
	
	
		| 13 Place Carnot | 
	
	
		| Nancy,  54013 | 
	
	
		| France | 
	
	
		|   | 
	
	
		| jenny.helstroffer@univ-lorraine.fr | 
	
	
		|   | 
	
	
		 | 
	
	
		|   | 
	
	
		|   | 
	
	
		|   | 
	
	
		|   | 
	
	
		|   | 
	
	
		JEL Areas: D6 : Welfare Economics: General H2 : Taxation, Subsidies, and Revenue: General |