The latest issue of the Basque tax journal Zergak, Revista Tributaria del País Vasco contains part one of an article in which Gemma Martínez Bárbara, Head of the Fiscal Policy Area of Bizkaia Provincial Council, analyses various points that emerge from tax harmonisation in the Basque Country, from an internal viewpoint and in regard to the constraints on regulatory capabilities imposed by European regulations and the contents of the Economic Agreement between the Basque and central Spanish authorities.
Issue 3 of Cuadernos Manuel Giménez Abad, published in June 2012, includes a piece by Prof. Antoni Zabalza, holder of the Chair of Economic Analysis at the University of Valencia, in which he compares the financing systems of the “common area” and the Basque regions and assesses the proposal by the Catalan government for a tax covenant, pointing out its technical weak points.
