Aitor Calo-blanco University of A Coruña   University of A Coruña Dpto. de Análisis Económico y Admon. de Empresas Campus de Elviña s/n A Coruña, 15071 Spain   aitorcalo@gmail.com             JEL Areas: D6 : Welfare Economics: General H2 : Taxation, Subsidies, and Revenue: General