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Authors
Bajo-Rubio, Oscar https://orcid.org/0000-0003-2728-312X
Gómez-Plana, Antonio G. https://orcid.org/0000-0003-3241-4358
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Funding
Funding for this research was provided by:
Instituto de Estudios Fiscales
Universidad de Castilla-La Mancha (2022-GRIN-34135)
Ministerio de Ciencia e Innovación (PID2020-114460GB-C32)
Universidad Pública de Navarra
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Article History
Accepted: 26 March 2025
First Online: 23 April 2025
Declarations
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: The authors declare no conflict of interest.
