José-Manuel Martin Coronado EMECEP Consultoría   Jr. Contumazá 817, Of. 201 Cercado de Lima Lima, Lima 1 Perú   jmmartin@emecep-consultoria.com   www.emecep-consultoria.com       Primary Research Focus: Law & Economics. Economic Analysis of Law, applied and theorical. Taxation.   JEL Areas: H : Public Economics C : Mathematical and Quantitative Methods