In 2004, Perry proposed replacing some school property levies with a basket of other taxes, including sales taxes, a higher cigarette tax, and an increased payroll tax.
These banks have a high share of mortgage lending and are heavily exposed to commercial property and construction lending - which is what has done for them, because Spain's housing market is weak and becoming weaker, and its commercial property sector is a basket case.
But Mr Tudor has a warning for firms that want to concentrate exclusively on the intellectual-property business: licensing usually works only alongside a basket of products or services.