Marco Runkel University of Technology Berlin   Ludwig-Maximilians-University Munich Department of Economics, Public Finance Group Ludwigstr. 28/Vgb. III Munich, Bavaria D-80539 Germany   marco.runkel@tu-berlin.de   http://www.vwl.uni-muenchen.de/ls_huber/       Primary Research Focus: public economics, industrial organization   JEL Areas: H2 : Taxation, Subsidies, and Revenue: General I1 : Health: General