1409-4258 1409-4258 S1409-42582024000100107 10.15359/ree.28-1.17280 Spain Spain Spain Spain 00 04 2024 00 04 2024 28 1 107 126

1997 8 2 2 110-30 2012 8 1 1 136-55 2020 23 1 1 241-67 2020 49 4 4 363-72 2021 15 15 218-28 2019 27 1-14 2021 2019 11 2 2 54-71 2016 2008 51 1 1 187-99 2016 2019 37 3 3 55-82 2023 34 3 3 495-506 2018 633-40 2013 3-16 2017 883-93 2018 10 2 2 6-19 2020 13 29 29 23-31 2019 8 1 1 9-18 2019 23 1 1 1-23 2016 52 2 2 379-98 2017 25 25 1-17 2014 32 1 1 111-38 2020 49 195 195 55-72 2014 137-54 2021 2 4-20 Organization for Economic Co-operation and Development 2017 2007 44 4 4 1-5 2020 2011 39 3 3 73-84 2020 1891-9 2020 38 38 1-11 2020 32 1 1 73-99 2021 39 2 2 463-82 2018 2018 8 8 49-65 2019 140 140 367-84