Cruz A Echevarria Universidad del Pais Vasco   Departamento de Fundamentos del Analisis Economico II Avda. Lehendakari Aguirre 83 Bilbao, 48015 Spain   cruz.echevarria@ehu.es             JEL Areas: O4 : Economic Growth and Aggregate Productivity: General H2 : Taxation, Subsidies, and Revenue: General