Caren Sureth University of Paderborn   Department of Taxation, Accounting and Finance Department of Taxation, Accounting and Finance Warburger Str. 100 Paderborn, 33098 Germany   csureth@notes.upb.de   www.upb.de/taxation           JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H3 : Fiscal Policies and Behavior of Economic Agents: General