This paper assesses a major transition in energy usage and distribution in the United Kingdom (UK) between 1953–73 as domestic coal gave way to electricity, and a centralized electricity generation and distribution system reached every home in the country. Our analysis significantly extends and reinterprets the business history of the National Grid by exploring the consequences of its completion. We argue that the National Grid facilitated the removal of the railways as an energy distribution network and enabled prototype “Net Zero” policies in the context of atmospheric pollution. We tie these themes together to conclude that the construction of the national grid was a major environmental success but removed an essential rationale for much of the rail network.

This article explores the development of the Safari Rally in the context of intertwined trends in mobility, sports, and consumerism at local, global and intermediate levels. The first section briefly presents the Safari Rally. The second section discusses the significance and development of the sport of rallying in the context of global automobility and changes in the motor industry, highlighting in particular the professionalisation of sport and the forces driving it. The third section analyses why the Safari became relevant to so many stakeholders in Africa and across the globe, and how these shaped its development from its colonial origins through decolonisation and beyond. Highlighting the factors accounting for the rise, and decline, of the Safari as a sporting event of global significance contributes to understanding how mobility, sports, and consumerism were interlinked across continents in the second half of the 20th century.

aspects of the research, writing, and teaching of business history and of the environment in which business operates.Its membership is international and representative of economists, historians, and those in allied elds, such as history of technology, accounting, labor, transportation, and government, who focus on business history as a means of understanding their subjects.

Department stores have served as significant commercial and cultural institutions, transforming retail systems, consumption patterns, and people’s tastes in many countries since the late 1840s, when the first department store emerged in Paris. However, the adaptation of their business models and influence varied depending on social contexts. This article examines Japanese department stores from the 1900s to the 1930s, focusing on the role of restaurants within these establishments. Department store restaurants not only redefined the customer experience through innovative food services but also played a crucial role in reshaping the business itself. Central to this transformation were the waitresses, often referred to as “restaurant girls,” whose emotional labor became integral to the department store’s operations. Their work introduced the incorporation of personality into business management, highlighting how the performance of personality—both gendered and productive—was leveraged in the modern commercial world.

The sources formally documenting how tax policy evolves fail to capture many of the complexities inherent in such processes. Insights into such approaches would guide other tax administrations in navigating tax policy change in an international domain. This paper examines the historical background to the introduction of the Irish 12.5 percent corporate tax rate in 2003 in the face of the European Union’s (EU) dissatisfaction with the existing regime. A low corporate tax rate has long been seen as a critical element of the country’s industrial development strategy. Employing an oral history method to identify the perspectives and objectives of those involved in the policymaking process, we provide a case study of how one tax administration resolved what was seen as a particularly significant public policy dilemma.

Interregional and global economic connections continued to grow in the eighteenth century, but we know less about consuls’ impact on commodity chains that were stretched thin across large distances. Using a microhistorical approach, we look at the activities of a Swedish consul in Cadiz, Hans Jacob Gahn, who supplied large amounts of copper sheets to the Spanish navy. It was Gahn’s position as an official representative, not merely his networks in Spain and Sweden, that was crucial for winning and executing the contract: his consular post enabled him to leverage his social, political, and financial capital to drastically alter trade flows for the years he held the contract. As contractors, consuls had a significant economic function for both their sending and receiving states.

Through analyzing the compensation accounts and stock ledgers in the Bank of England Archive, this article explores how British firms—especially those in the City of London—profited from the unique business opportunity that arose through the payment of slavery compensation in 1835. It uses a new dataset with 18,930 observations to establish that a cohort of 27 “compensation agents” handled as intermediaries approximately two-thirds of the transactions associated with £5 million paid in compensation as government stock (3.5% Reduced Annuities) to slave owners in Barbados, Mauritius, the Cape of Good Hope, and the Virgin Islands. The article argues that this demonstrates how the City’s financial capacity, infrastructure, and business community were significant in delivering the efficient payment of compensation. It also underscores the need to understand the slavery compensation process as contemporaries did; as an important moment in the history of the City and its financial markets.

This article examines the development of offshore commercial and financial services in tax havens between 1955-1979. The geographic locus of this paper is the Caribbean region, mainly focusing on the island tax havens that had been part of the British empire prior to decolonization. The article examines the relationship between the development of tax havens and decolonisation, and explores questions of international capital movement, the institutional structure of tax havens, the development of banking and commercial services in tax havens, and other offshore business activities. The article presents new data on international capital investment and capital movement, and provides empirical evidence in relation to the structure and function of businesses located in tax havens. This evidence is used to engage with emerging debates with reference to the history of tax havens: specifically, the nature of capital movement and the importance of beneficial ownership rights, and the relationship between the (re)location of business to tax havens and the mitigation of political risk and instability. We demonstrate that the development of tax havens in this period was a consequence of substantial innovation by business and finance to create advantageous environmental conditions in relation to taxation and governance. This was supported by an isomorphic process that spread similarly favourable regimes of law and regulation between different tax havens, as well as the development of a range of supportive commercial and financial services. We conclude by discussing the implications for future research on this topic.