The Experts below are selected from a list of 32685 Experts worldwide ranked by ideXlab platform

Eva Escribano - One of the best experts on this subject based on the ideXlab platform.

  • the renaissance of the Benefit Principle for the 21th century international tax reform
    Social Science Research Network, 2020
    Co-Authors: Eva Escribano
    Abstract:

    This brief note suggests the renaissance of the old Benefit Principle with a brand new content and targeted use (the newly coined "presumptive Benefit Principle") and further present it as a valuable, equitable and useful new parameter to guide the 21st century international tax reform.

  • jurisdiction to tax corporate income pursuant to the presumptive Benefit Principle table of contents
    Social Science Research Network, 2019
    Co-Authors: Eva Escribano
    Abstract:

    The book is based on a PhD thesis that obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. "Jurisdiction to tax corporate income pursuant to the presumptive Benefit Principle" intends to demonstrate that the profit shifting phenomenon (i.e. the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive Benefit Principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: - tax treatment of related parties within a corporate group along with the arm’s-length standard; - corporate tax residence standards; and - definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional Benefit Principle (the “presumptive Benefit Principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment.

  • jurisdiction to tax corporations in a globalized economy a critical analysis of current paradigms underlying corporate income taxes from the perspective of the Benefit Principle
    2017
    Co-Authors: Eva Escribano
    Abstract:

    The main objectives we wish to pursue by means of the present thesis are described below: o Demonstrate the profit shifting phenomenon (i.e. the ability of companies to shift profits out of the jurisdictions where economic activities take place and further book them in the jurisdictions of their choice) through the example of a real multinational company (Apple), understand the real extent of the problem and identify the main rules that have presumably contributed to the final outcome in this specific case. o Examine the origins and rationale behind three paradigms commonly underlying corporate income taxation (the separate-entity approach along with the arm´s length standard, corporate tax residence and the permanent establishment threshold) and further demonstrate the essential role they play in the existence of the aforementioned phenomenon. o Explore the possibility of either abandoning these paradigms or altering their content bearing in mind the current economic, business and technological context and a set of policy Principles we intend to use as guidelines.

González-morales M.r. - One of the best experts on this subject based on the ideXlab platform.

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    International audienceThe Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    International audienceThe Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory. © 2019, The Author(s)

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    HAL CCSD, 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    The Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory. © 2019, The Author(s)

García-escárzaga A. - One of the best experts on this subject based on the ideXlab platform.

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.
    Abstract:

    The Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called ``shell middens''. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    International audienceThe Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    International audienceThe Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory. © 2019, The Author(s)

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    HAL CCSD, 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    The Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory. © 2019, The Author(s)

Martín-chivelet J. - One of the best experts on this subject based on the ideXlab platform.

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.
    Abstract:

    The Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called ``shell middens''. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    International audienceThe Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    International audienceThe Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory. © 2019, The Author(s)

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    HAL CCSD, 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    The Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory. © 2019, The Author(s)

Cobo A. - One of the best experts on this subject based on the ideXlab platform.

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.
    Abstract:

    The Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called ``shell middens''. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    International audienceThe Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    'Springer Science and Business Media LLC', 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    International audienceThe Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory. © 2019, The Author(s)

  • Stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778) as a proxy for foraging seasonality during the Mesolithic in northern Iberia
    HAL CCSD, 2019
    Co-Authors: García-escárzaga A., Cobo A., Cuenca-solana D., Martín-chivelet J., Roberts P., González-morales M.r.
    Abstract:

    The Mesolithic period in the Cantabrian region, a coastal area located in northern Spain, is characterised by a marked increase in the human use of coastal resources in comparison with previous periods, resulting in the formation of so-called “shell middens”. Archaeological investigations have provided insights into the formation processes of these shell middens, as well as long-term changes in human exploitation of different marine resources and the relationship of foraging strategies to past climate changes. However, efforts to reconstruct the key environmental factor governing coastal subsistence and foraging resilience, the seasonal availability and use of different marine resources, have been limited in the region and, indeed, across coastal Mesolithic Europe more widely. Here, we use stable oxygen isotope analysis of Phorcus lineatus (da Costa, 1778), one of the most widespread molluscs in northern Iberian mesolithic coastal sites, in order to determine the season in which humans collected key coastal resources at the site of EL Mazo (Llanes, Asturias). We demonstrate that P. lineatus was exclusively collected in late autumn, winter and early spring. An experimental programme, in which modern P. lineatus specimens were collected in situ over the course of three years, established that relative meat yield varied within this species throughout the annual cycle, with higher relative meat yield during colder months. We argue that mollusc collection patterns were driven by a cost-Benefit Principle during the Mesolithic in the Cantabrian region and human populations had intimate knowledge of the seasonal developmental cycles of exploited marine taxa. This also highlights the importance of developing intra-annual records of resource use and climate change if coastal foraging is to be properly understood in prehistory. © 2019, The Author(s)