Ismail Ait saadi Swinburne University of Technology. Sarawak Campus   jln simpang tiga jln simpang tiga Kuching, Sarawak 93550 Malaysia   isaadi@swinburne.edu.my             JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General