Submitted on: 22 November 2018.
Revised on: 30 December 2018.
Accepted on: 13 February 2019.
___________________FinanzArchiv-European Journal of Public Finance
http://reply.papertrans.cn/1/98/9780/9780-32.png
http://reply.papertrans.cn/1/98/9780/9780-33.png
http://reply.papertrans.cn/1/98/9780/9780-34.png
Submitted on: 29 December 2017.
Revised on: 06 February 2018.
Accepted on: 02 April 2018.
___________________FinanzArchiv-European Journal of Public Finance
http://reply.papertrans.cn/1/98/9780/9780-36.png