0186-1042
0186-1042
S0186-10422020000400006
10.22201/fca.24488410e.2020.2299
Spain
Portugal
00
12
2020
00
12
2020
65
4
[
2013
16
1
1
90-107
]
[
2013
9
66-87
]
[
2017
47
5
5
550-73
]
[
2015
81
1
1
79-109
]
[
2018
48
6
6
550-64
]
[
2016
29
4
4
327-47
]
[
1991
58
2
2
277-97
]
[
2011
28
1
1
11-6
]
[
1983
5
3
3
213-27
]
[
1984
3
2
2
91-106
]
[
2009
11
4
4
293-308
]
[
2014
]
[
2013
27
2
2
291-320
]
[
1998
87
1
1
115-43
]
[
2013
39
2
2
182-207
]
[
2008
32
3
3
379-400
]
[
2014
42
5-32
]
[
2014
31
2
2
265-77
]
[
2010
36
5
5
679-95
]
[
2017
77
1
1
32-44
]
[
2016
43
1-13
]
[
1989
14
1
1
57-74
]
[
2006
13
2-3
2-3
115-49
]
[
2013
41
2
2
183-212
]
[
2013
39
60-72
]
[
2007
107
6
6
845-61
]
[
2012
38
5
5
681-705
]
[
2011
37
4
4
391-406
]
[
1987
6
4
4
245-70
]
[
2004
]
[
2005
]
[
2005
24
2
2
101-21
]
[
2017
62
4
4
1408-22
]
[
2015
47
2
2
102-15
]
[
OECD
2014
]
[
2015
50
4
4
555-94
]
[
2006
8
377-87
]
[
2011
77
2
2
254-74
]
[
1992
17
471-5
]
[
2010
13
4
4
350-80
]
[
2007
37
3
3
306-23
]
[
2006
107-25
]
[
2013
16
4
4
557-602
]
[
2011
11
1
1
85-109
]
[
2006
9
1
1
]
[
2016
47
3
3
354-75
]
[
1995
20
3
3
571-610
]
[
2018
50
4
4
527-54
]
[
2005
126
1
1
25-51
]
[
1977
15
^sSuppl
^sSuppl
Suppl
107-44
]