2448-6442 2448-6442 S2448-64422024000100117 10.24201/es.2024v42.e2449 Costa Rica USA 00 00 2024 00 00 2024 42

2006 96 2 2 2017 2017 27 2 2 2012 56 4 4 2008 2018 2014 14 3-4 3-4 2014 117-28 2019 19 1 1 2018 1973 2007 Diario 1 2014 2003 2009 19 5 5 Instituto Centroamericano de Estudios Fiscales 2020 2012 14 4 4 2016 2018 2015 17 3 3 2020 2022 2000 2020 46 1-29 2021 1998 2022 42 3 3 2003 2018 255-71 2008 50 1 1 2012 2017 43 149-88 1984 1989 12 1 1 18-59 1997 11 1 1 11-52 1987 87 87 2009 41 03 03 429-65