The early modern origins of contemporary European tax outcomes

What explains variation in tax outcomes between European states? Previous studies emphasise the role played by political institutions, but focus mostly on the input side of politics – how access to power and policy making is structured – and the institutions of relatively recent times. It is argued in this article that output‐side institutions related to the implementation of political decisions also matter and have deep institutional origins. As the classic literature has argued, the early modern period from 1450 to 1800 was formative for the development of fiscal capacity, but European states diverged in the stock of capacity they acquired. This article tests whether these differences still affect contemporary tax outcomes using a novel measure of fiscal capacity, based on the age, extent and quality of state‐administered cadastral records. The empirical analysis shows that, on average, countries with higher early modern fiscal capacity have higher tax revenue today, compared to countries with lower early modern fiscal capacity. This association is robust to different model specifications and alternative measurements. The findings have important policy implications as they indicate how deeply the current fiscal problems of the continent are entrenched, but also point to what needs to be prioritised within ongoing tax reforms.     

Sovereignty Negotiations and Gibraltar's Military Facilities: How Two “Red-Line” Issues Became Three

The Brussels Agreement signed between Britain and Spain in 1984 aimed to resolve all aspects of the dispute over Gibraltar, including sovereignty, which dated back to the Treaty of Utrecht of 1713. Desultory progress was made in negotiations until 2001, when the British Government decided to attempt to negotiate a joint sovereignty agreement. From the outset two non-negotiable (‘red-line’) issues on Britain's part were established: the agreement must be permanent, and it must be subject to a referendum in Gibraltar. As the negotiations progressed, a third ‘red-line’ issue emerged: Britain insisted on retaining control of Gibraltar's military facilities. The article explores how this third issue emerged and the possible reasons why it did so following 9/11.     

Cooperatives as Sustainable Livelihood Strategies in Rural Mexico

The sustainable livelihoods perspective and cooperative movement are rooted in frameworks that value social justice in the form of participatory democracy, distributional equity, and solidarity. Unlike studies of cooperatives that focus mainly on economic efficiency and productivity, we argue that this socio‐political dimension of the cooperative projects is crucial for understanding their potential as sustainable livelihoods. This exploratory research examines the experiences of two rural Mexican communities in Guanajuato and Oaxaca, which formed cooperatives as alternative livelihood strategies. Our results show that each community used similar grassroots political culture to develop cooperatives designed to meet local needs.