1. Department of Accounting, Economics, and Finance, Angelo State University, San Angelo, TX 76909, USA, bcutsinger@angelo.edu
2. Free Market Institute, Texas Tech University, Lubbock, TX 79409, USA
3. George Mason University, Fairfax, VA 22030, USA
4. Conseil Interprofessionnel du Québec, Montreal, Quebec H3A 1B9, Canada