Judit Garcia Universitat Rovira i Virgili   Universitat Rovira i Virgili Avinguda de la Universitat, 1 CIF Q9350003A Reus, Tarragona 43204 Spain   judit.garcia@urv.cat             JEL Areas: E : Macroeconomics and Monetary Economics H3 : Fiscal Policies and Behavior of Economic Agents: General