BUSINESS TAX INTERACTIONS AMONG LOCAL GOVERNMENTS: AN EMPIRICAL ANALYSIS OF THE FRENCH CASE

ABSTRACT.  We study the business tax ("taxe professionnelle") behavior of the intermediate level (department) of local government in France and test in the same model the two hypotheses that department tax rates are explained by upper tier (region) tax rates and by tax rates chosen by other departments. We first reject the hypothesis of tax interactions between departments and regions, the two upper levels of local governments. Second, we provide evidence that business tax interactions among departments are significant. Including the vertical dimension in the estimated model does not lead to a decrease in the horizontal tax interactions parameter, nor to its nonsignificance.     

The case of Tudmīr: archaeological evidence for the introduction of irrigation systems in al‐Andalus

With a focus on the detail of the archaeological evidence for the introduction of irrigation systems into Tudmīr in south‐east Spain in the eighth and ninth centuries, this paper explores the archaeological contribution to our understanding of the process by which planned irrigation was established in al‐Andalus in the early Middle Ages.     

Florence baptistery: chemical and mineralogical investigation of glass mosaic tesserae

A recent restoration of the mosaics of the Baptistery in Florence enabled the collection and analysis of a group of glass tesserae. Twenty-three tesserae, dated between the end of the 13th century and the first half of the 14th century, showing different colors were sampled and analyzed to identify the raw materials, colorants and opacifiers employed in their production.     

‘Draw me your neighbourhood’: a gentrified Paris neighbourhood through its children's eyes

This article aims to contribute to the international research on the relationship between the child and the city, based on drawings and interviews collected from 4th grade children in a socially mixed gentrified neighbourhood of Paris. Its ambition is to reflect on the methodological contribution of drawings to analyse the children's representation of the neighbourhood. In doing so, the article also presents the principal facets of a gentrified Parisian district as perceived by the children themselves, by studying to what extent children's gender and diverse social backgrounds impact their neighbourhood representations and experiences.     

‘Mr Bourne's dilemma’. Consumer culture,property speculation and department store demise: the rise and fall of Bourne and Hollingsworth on London's Oxford Street

This paper explores the twentieth-century rise and fall of the traditional department store Bourne and Hollingsworth in London's Oxford Street as a means of re-examining the historical geographies of metropolitan consumption cultures. The research moves away from a preoccupation with urban retail's novelty and spectacle towards a consideration of the more conventional and conservative kinds of consumption that have been a vital part of the retail ecology of many major cities in the twentieth century. The paper analyses the intersections of different dimensions of the history of metropolitan consumption: with a culturalist focus on consumer identity and urban microgrographies; but also an examination of this as a family-owned, paternalistic business, and as a material space, both as a building designed and refurbished by its owners, management, architects and shopfitters, and as a particular site within the routes and flows of the West End. The final approach to Bourne and Hollingsworth as urban property, as a distinctive form of capital asset in the city, allows a new understanding of the vulnerability of this kind of retailing by the later twentieth century. The study shows that an emphasis on the significance of cultures of consumption provides at best a partial explanation for changes in the landscapes of consumption: it is argued that cities are the sites of complex intersections between cultural practices and other kinds of geography, in this case those of asset values and opportunities for property speculation.