First Author:   Jose Maria Sarabia University of Cantabria sarabiaj@unican.es   University of Cantabria, University of Cantabria, Avda. de los Castros s/n Santander, 39005, Spain   +34942201635(Phone) +34942201635(Fax) Second Author: Lorena Remuzgo University of Cantabria lorena.remuzgo@unican.es   Department of Economics, University of Cantabria, Avda. de los Castros s/n Santander, 39005, Spain   +34942202275(Phone) +34942201603(Fax)