SÁENZ ROYO, Carlos; SÁENZ ROYO, Eva. Shared Fiscal Responsibility in Federal States: an Analysis Comparing the Spanish System with that of Germany and the USA. Revista del CLAD Reforma y Democracia, Caracas, n. 62, p. 135–164, 2015. DOI: 10.69733/clad.ryd.n62.a901. Disponível em: https://revista.clad.org/ryd/article/view/901. Acesso em: 26 jun. 2026.