Roberto Dell'anno Department of Economics and Statistics, University of Salerno   Department of Economics and Statistics, Department of Economics and Statistics, Via Ponte don Melillo, 1 Fisciano, Salerno 84084 Italy   rdellanno@unisa.it   http://www.unisa.it/docenti/dellanno/index           JEL Areas: H : Public Economics H3 : Fiscal Policies and Behavior of Economic Agents: General