Gemma Martinez and friend enjoy a sunny day on the banks of the Truckee River near Reno.
On May 25, in a two-page long interview by the Bilbao daily Deia, Gemma Martinez discussed her research at the Center for Basque Studies. Having spent three months at the CBS, she just returned home. Gemma is in charge of fiscal policy at the Provincial Council of Bizkaia. The interview discusses her research on the comparisons between the Basque and U.S. fiscal systems. Before leaving, Kate Camino and Manny Villanueva hosted a party for her, attended by the Center’s faculty and students. She plans to be back next year for the conference on Basque fiscal systems. We will miss her.
See the full interview (in Spanish) here.
The Basque Country has, historically, enjoyed a special fiscal status within Spain. This allows the individual Basque provinces to raise their own taxes before jointly negotiating an amount to pay to central government in Madrid. To read more on this special status, which has been described as fiscal federalism, see Basque Fiscal Systems: History, Current Status, and Future Perspectives, edited by Joseba Aggireazkuenaga and Eduardo Alonso Olea.
The Center for Basque Studies is hosting a special lecture on the Basque Tax system. The guest speaker is Mrs. Gemma Martínez Bárbara, a graduate in law with a postgraduate degree in taxation. She works as a tenured official (1991) for the Government of Bizkaia. She has been Head of the Tax Policy Unit of the Foral Treasury in the Government of Bizkaia since 1999. She is in charge of tax reform legislative projects to be proposed to the Bizkaia General Assemblies (the provincial parliament of Bizkaia). She gives taxation expertise support to the Tax Coordination Body of Euskadi and is a representative of the Basque Institutions in the D–5 Working Group on the Code of Conduct and on the CCCTB, dependent on ECOFIN, in Brussels. She collaborates as a professor with the University of Deusto and the Chamber of Commerce of Bilbao in graduate programs and with the University of the Basque Country as a lecturer in seminars on tax issues. She is an active writer in several journals dealing with fiscal and European Law matters (European Taxation, Aranzadi, Fitax, and so on). She is a permanent collaborator with the Ad Concordiam Association for the Promotion and Difussion of the Fiscal Pact (the agreement by which fiscal relations between Basque Autonomous Community and the Spanish state are regulated). In 2013, she was the winner of the Leizaola Award for her research on Tax Synchronization and Basque legislative powers.
The Center for Basque Studies would like to welcome Gemma Martínez Bárbara!
Gemma is visiting from Bizkaia as part of the agreement made by the Diputación de Bizkaia and the University of Nevada. Both institutions share the common goal of promoting and disseminating research about the Basque Economic Agreement and comparative federal fiscal systems through activities organized at the Center for Basque Studies at UNR. This will lead to the CBS organizing a one-day seminar that The Government of Bizkaia will fund, in which Gemma will present a paper, and eventually a book chapter for publication. We will have another visitor next year as well as to help collaborate.
Gemma is a graduate in Law at the University of Deusto (Bizkaia-Spain) with a postgraduate in taxation. She is a civil servant of the Government of Bizkaia and has been Head of the Tax Policy Unit of the Foral Treasury in the Government of Bizkaia since 1999. She is in charge of the tax reforms legislative projects to be proposed to the Representative Assemblies of the territory.
She collaborates as a professor with the University of Deusto and the Chamber of Commerce of Bilbao in post-graduate programs and with the University of the Basque Country as a lecturer in seminars on tax issues. She is an active writer in several magazines dealing with fiscal and European Law matters (European Taxation, Aranzadi and Fitax…). She is a permanent collaborator with the Ad Concordiam Association for the Promotion and Difussion of the Economic Agreement. In 2013, she was the winner of the Leizaola Award with a research on Tax Harmonization and the Basque legislative powers.
We look forward to having Gemma at the CBS and are excited to see the fruits of this unique partnership!
Gemma receiving the Leizaola award