2248-6046
2248-6046
S2248-60462025000100006
10.14718/revfinanzpolitecon.v17.2025.6
Colombia
Brazil
Brasil
00
06
2025
00
06
2025
17
[
2018
87
C
C
411-26
]
[
1991
58
2
2
277-97
]
[
1995
68
1
1
29-51
]
[
2007
31
7
7
1999-2023
]
[
2019
8
3
3
95-110
]
[
1998
87
1
1
115-43
]
[
2020
9
2
2
229-55
]
[
2013
31
C
C
672-83
]
[
2017
51
1
1
19-53
]
[
2014
2
984-1016
]
[
2008
1-40
]
[
2019
49
C
C
121132
]
[
2013
22
3
3
397-421
]
[
2010
98
3
3
626-50
]
[
2015
20
C
C
93-104
]
[
2003
115
1
1
53-74
]
[
2006
2
2
2
65-98
]
[
2014
23
4
4
182-93
]
[
2020
88
1
1
71-89
]
[
2014
27
C
C
48-67
]
[
2015
13
C
C
214-24
]
[
2008
32
11
11
2325-35
]
[
2002
108
1
1
1-24
]
[
2016
]
[
2023
53
C
C
1-8
]
[
1992
2
115-30
]
[
2011
11
161
161
1-28
]
[
2019
26
20
20
1683-8
]
[
2007
17
2
2
119-38
]
[
2024
85
C
C
1-25
]
[
2006
38
5
5
1351-61
]
[
2017
15
2
2
78-90
]
[
2010
19
3
3
373-86
]
[
2016
73
C
C
16-37
]