Manon Domingues dos santos Université Paris-Est ERUDITE   Université Paris-Est ERUDITE BdE bureau C231 5 bd Descartes Champs sur Marne Marne la Vallée, 77454 Cedex 2 France   msantos@univ-mlv.fr             JEL Areas: H2 : Taxation, Subsidies, and Revenue: General J6 : Mobility, Unemployment, and Vacancies: General