1870-0063 1870-0063 S1870-00632023000200363 10.29092/uacm.v20i52.1020 Costa Rica Chile Costa Rica Costa Rica 00 08 2023 00 08 2023 20 52 363 386

1981 173-202 2014 97 97 117-28 2018 2011 2021 Comisión Económica para América Latina y el Caribe (CEPAL) 2022 2011 44 9 9 1206-37 1975 31 3 3 137-49 1964 6 3 3 241-52 2012 2013 2017 18 18 21-5 2018 25 8 8 1500-18 Instituto Centroamericano de Estudios Fiscales 2019 1980 45 1 1 3-32 2015 28 4 4 435-78 2010 26 26 41-56 1995 2020 59 5 5 2039-69 2019 2021 372 6545 6545 2023 2022 17 8 8 2020 9 9 234-58 2013 16 2 2 206-31 2019 2021 29 55 55 33-61 2021 47 47 1-30 2002 45 45 2021 1983 34 3 3 344-66 2003 2014 27 34 34 93-118 1966 2001 14 3 3 237-63 2020 2020 2020 28 3 3 294-314 2014 2015 2020 75 761 761 2021 63 2 2 122-45 2015 28 1 1 1-6 2012 16 3 3 203-32 2010 1991 7 1 1 3-18 2000 13 13 75-82 2017 8 8