1405-7425
1405-7425
S1405-74252025000100015
10.22185/24487147.2025.120.15
Spain
00
12
2025
00
12
2025
31
120
[
2005
84
2
2
901-19
]
[
2016
21
101-38
]
[
2011
5
2
2
61-85
]
[
2001
187
187
]
[
2010
39
1
1
81-8
]
[
2013
2
1-21
]
[
2002
15
41-52
]
[
2014
61
4
4
397-429
]
[
2016
27
4
4
292-303
]
[
2005
3
3
]
[
2019
33
2
2
172-87
]
[
2010
36
1
1
309-28
]
[
2014
12
1-32
]
[
2010
66
4
4
673-94
]
[
2011
50
3
3
418-40
]
[
2013
19
2
2
343-64
]
[
2010
34
1
1
34-46
]
[
2007
7
1
1
]
[
2016
126
1261-98
]
[
2011
9
99-128
]
[
2020
]
[
2013
43
1
1
51-66
]
[
2018
73
31-44
]
[
2010
104
1
1
61-84
]
[
2006
40
3
3
489-507
]
[
2016
126
1089-108
]
[
2007
5
264-81
]
[
2003
105
1
1
31-48
]
[
2004
33
1
1
20-44
]
[
2015
31
4
4
490-501
]
[
2013
1
3
3
311-37
]
[
2009
38
2
2
352-65
]
[
OECD
2018
]
[
OECD
2018
]
[
OECD
2018
]
[
OECD
2018
]
[
OECD
2018
]
[
OECD
2018
]
[
2011
19
2
2
58-71
]
[
2011
37
7
7
999-1015
]
[
2012
94
1
1
348-58
]
[
2010
51
6
6
445-69
]
[
1997
79
4
4
594-604
]
[
2010
44
1
1
53-77
]
[
2002
18
1
1
17-34
]
[
2006
71
3
3
426-49
]
[
2007
37
3
3
477-504
]
[
2007
41
2
2
155-76
]
[
StataCorp
2023
]
[
2013
61
3
3
480-504
]
[
2015
41
4
4
485-97
]
[
2007
72
5
5
831-40
]
[
2008
42
2
2
302-29
]