Alfredo Moreno (Universidad Rey Juan Carlos e Instituto de Estudios Fiscales) Fidel Picos (Universidad de Vigo e Instituto de Estudios Fiscales) Santiago Díaz de Sarralde (Universidad Rey Juan Carlos e Instituto de Estudios Fiscales) María Antiqueira (Instituto de Estudios Fiscales Author-NameLucía Torrejón, Instituto de Estudios Fiscales)
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Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number
28-05 Classification-JEL :.