Nathalie Mathieu-bolh University of Vermont   UVM - Economics Department 94 University Place Burlington, VT 05405 USA   nmathieu@uvm.edu   http://www.uvm.edu/~nmathieu/   Biographical Sketch: Professor of Economics at the University of Vermont.   Primary Research Focus: Effect of fiscal policies, optimal taxation, and consumer behavior.   JEL Areas: E6 : Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General H2 : Taxation, Subsidies, and Revenue: General