Marta Pascual Department of Economics. University of Cantabria   Department of Economics Facultad de CCEE y EE. Avda. de los Castros s/n. Santander, 39005 Spain   marta.pascual@unican.es             JEL Areas: I2 : Education: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General