| Affiliation: | 1. Servicio de Nefrología, Hospital Universitario y Politécnico La Fe, Valencia, Spain;2. Unidad de Gastroenterología, Servicio de Medicina Digestiva, Hospital Universitario y Politécnico La Fe, Valencia, Spain;1. Department of Agricultural and Applied Economics, University of Georgia, 206 Stuckey Building, Griffin, GA 30223, United States;2. Department of Agricultural and Applied Economics, University of Georgia, 313 Conner Hall, Athens, GA 30602-7509, United States;1. University of Cologne, Faculty of Management, Economics and Social Sciences, Behavioral Accounting/Taxation/Finance, Albertus-Magnus-Platz, D-50923 Köln, Germany;2. University of Hannover, Faculty of Economics and Management, Institute of Company Taxation and Tax Theory, Königsworther Platz 1, D-30167 Hannover, Germany |
