1. Miguel Gómez-Antonio, Department of Public Finance and Tax System, Complutense University of Madrid, Campus de Somosaguas s/n Pozuelo de Alarcón 28223, Madrid, Spain..
2. Miriam Hortas-Rico, Department of Public Finance and Tax System, Complutense University of Madrid, Governance and Economic Research Network, Campus de Somosaguas s/n Pozuelo de Alarcón, 28223, Madrid, Spain.
3. Linna Li, Department of Geography, California State University, Long Beach, 1250 Bellflower Blvd. Long Beach, CA, 90840-1101, USA.