Gregorio Cagigas phd student   avenida parayas 11 maliano, Cantabria 39600 España   goyo_ibaseta@hotmail.com             JEL Areas: H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General