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1
Madrid : Instituto de Estudios Fiscales IEF, Spain, 2013

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2
OECD Publishing, 1999

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3
The European Commission, 2006

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4
Instituto Nacional de Administración Pública (INAP), Spain, 2011

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5
Paris : OECD Publishing, 2016

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6
Madrid : Santillana, Spain, 2012

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7
Ministry of Agriculture, Fisheries and Food, Spain, 2008

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8
2010

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9
OECD Publishing, 2009

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10
Paris : UNESCO Institute for Statistics, 2016

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11
Ministry of Finance, Chile, 2008

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12
Ministry of the Interior, Chile, 2009

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13
OECD Publishing, 2003

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14
Paris : OECD Publishing, 2016

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15
OECD Publishing, 2000

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16
Ministerio de Administrationes Publicas of Spain ; OECD Publishing, 2004

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17
Paris : OECD Publishing, 2015

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18
OECD Publishing, 2010

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19
OECD Publishing, 2004

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20
Instituto Nacional de Administración Pública (INAP), Spain, 2009

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