2248-6046
2248-6046
S2248-60462019000100085
10.14718/revfinanzpolitecon.2019.11.1.6
Spain
00
06
2019
00
06
2019
11
1
85
100
[
2015
213
2
2
41-62
]
[
2018
10
1
1
25-43
]
[
2006
222
313-40
]
[
2002
5
9
9
21-55
]
[
2010
12
35
35
81-144
]
[
2010
12
35
35
145-70
]
[
2011
13
175-202
]
[
2015
24
2
2
459-89
]
[
2015
3
4
4
75-86
]
[
2013
205
2
2
127-50
]
[
2012
201
2
2
9-38
]
[
2015
68
23
23
103-25
]
[
2005
6
]
[
2015
218
3
3
11-32
]
[
1999
]
[
2010
59
117-35
]
[
2013
27
3
3
145-66
]
[
2015
44
1
1
1-23
]
[
1983
]
[
2004
]
[
2000
]
[
2014
23
194-204
]
[
2013
138
129-44
]
[
2004
]
[
2011
13
43-60
]
[
2013
35
121-36
]
[
2015
4
3
3
17-28
]
[
2012
]
[
2000
6
]
[
2010
12
35
35
61-79
]
[
2012
99
57-8
]
[
1985
17
7-30
]
[
2006
24
2
2
629-56
]
[
2009
7
1
1
118-33
]
[
2012
]
[
1980
]
[
2010
19
3
3
47-66
]
[
1984
]
[
2013
232
21-8
]
[
1999
]
[
2002
]
[
2013
2
6
6
51-61
]
[
2013
16
1
1
46-52
]
[
1991
]
[
2012
a
]
[
2012
b
69
53-73
]