Vander Lucas IRES, Universite Catholique de Louvain - Belgium and Universidade Catolica de Brasilia - Brazil.   Place Montesquieu, 3 Louvain la Neuve, B-1348 Belgium   lucas@ires.ucl.ac.be   http://www2.econ.ucl.ac.be/~sexvl/       Primary Research Focus: Fiscal Federalism   JEL Areas: H7 : State and Local Government; Intergovernmental Relations: General R5 : Regional Government Analysis: General