Ituna Center

XX Century

Ituna Center for Basque Economic Agreement and Fiscal Federalism Studies

XX Century

In this section, you can find current news related to the Economic Agreement of the Basque Autonomous Community and the financial and tax activities of the provincial councils, aiming to broaden knowledge and public opinion regarding the Economic Agreement, the Provincial Treasuries, and, more generally, public finances in the Basque Autonomous Community.

  • 2017/09/04

Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015

The lack of information about the sharing of mining resource rent between governments and investors is an easy statement...

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  • 2017/07/21

Tax Policy for Great Society Programs: Tax Expenditure and the Failure of Comprehensive Tax Reform in the United States in 1969

On December 30, 1969, Richard Nixon signed the Tax Reform Act of 1969—originally crafted by the Treasury Department during...

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  • 2017/04/27

Trends and gradients in top tax elasticities: Cross-country evidence, 1900–2014

We compile data spanning the period 1900–2014 and up to 30 countries to study long-run patterns in the tax...

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  • 2017/04/22

Reassessing tax effort in developing countries:
a proposal of a vulnerability-adjusted tax effort index (VATEI)

This paper describes the estimation of a new tax e ort index for 120 developing countries over 1990-2012. Two...

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  • 2017/04/12

VI jornadas. El Concierto Económico en los medios de comunicación

El jueves 6 de abril se celebró en el Bizkaia Aretoa una jornada sobre el Concierto Económico en los...

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  • 2017/03/15

Elkarrizketa Joseba Agirreazkuenagari Kontzertu Ekonomikoaren inguruan

Euskadi Irratiak Joseba Agirreazkuenaga, UPV/EHUko Gaur Egungo Historiako katedraduna eta Ekonomi Itunaren eta Foru Ogasunen Dokumentazio Agiritegiaren zuzendaria, elkarrizketatu...

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  • 2017/01/25

La Norma Foral 3/87 Cumple 30 años

Jose Luis Etxeberria Monasterio Legalari burua – Letrado jefe Bizkaiko Foru Aldundia – Diputacion Foral de Bizkaia Gran Via...

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  • 2016/12/21

El Tribunal Constitucional limita la capacidad legislativa de las Juntas Generales vascas en materia fiscal

El Tribunal Constitucional ha declarado inconstitucional y nulo el artículo 30.2 de la Norma Foral 10/2006, de 29 de...

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  • 2016/11/12

Fiscal equalization schemes and subcentral government borrowing

We analyse the role played by fiscal equalisation schemes in determining sub-national borrowing. We test econometrically the link between...

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  • 2016/11/11

Business income and business taxation in the United States since the 1950s

In theory, the U.S. tax system aims to attribute and tax all business income to individuals. But the tax...

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