Sáenz Royo, Carlos, and Eva Sáenz Royo. “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, no. 62 (June 1, 2015): 135–164. Accessed June 26, 2026. https://revista.clad.org/ryd/article/view/901.