Enlinson Mattos Fundacao Getulio Vargas - Sao Paulo School of Economics   Rua Dr. Plinio Barreto, 365 São Paulo, SP 01313020 Brasil   enlinson.mattos@fgv.br             JEL Areas: H3 : Fiscal Policies and Behavior of Economic Agents: General H2 : Taxation, Subsidies, and Revenue: General