Brian Ayash California Polytechnic State University   1 Grand Avenue San Luis Obispo, CA 93401 United States   bayash@calpoly.edu   https://www.cob.calpoly.edu/directory/profile/brian-ayash/           JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H3 : Fiscal Policies and Behavior of Economic Agents: General