Bárcena-Martín, Elena http://orcid.org/0000-0002-6381-7507
Blanco-Arana, M. Carmen http://orcid.org/0000-0002-8241-6573
Pérez-Moreno, Salvador http://orcid.org/0000-0001-5207-7219
Funding for this research was provided by:
Instituto de Estudios Fiscales
Agencia Estatal de Investigación (AEI/10.13039/501100011033.)
Universidad de Málaga
Article History
Accepted: 3 October 2023
First Online: 10 November 2023
Declarations
:
: The authors declare no competing interests.
: All authors agreed on the content and gave explicit consent to submit the manuscript. Consent from the responsible authorities at the institute/organization where the work has been carried out is not applicable.