Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

This thesis focuses on the genesis and development of direct taxation in early New Zealand. During the study period (1843-45), both taxpayers and tax were new to the colonial settlement and this study traces the early history of the two trying to accommodate each other. Between 1843 and 1845, subject to the politics of tax, the fiscal future of the colony was decided. The thesis begins by contextualising the study. It critically examines the revenue and expenditure record of the Crown Colony period and then details the antecedents of New Zealand fiscal policy in general and specifically tax policy (our shared English heritage). Thereafter, four interesting events in New Zealand tax law are discussed: (1) Schedule E of the British Land and Income Tax Act, 1842 (arrived in New Zealand 1843); (2) The Property Rate Ordinance, 1844; (3) the proposed Amendment to the Property Rate Ordinance, 1844; and, (4) the proposed Dealers’ Licensing Ordinance in 1845. After analysing the period’s individual direct tax laws, the thesis elaborates on the political process which determined the development of this body of tax laws. Thereafter, the thesis develops a conceptual model to explain the tax reform process of the study period. The thesis finds that tax policy during the study period was driven by four key influences: crisis (internal/external and economic); political considerations; the application of sound nineteenth-century economic policy; and importantly, the precedent of another nation’s experience with tax policy development. To have knowledge of such events in economic history (the past record of tax law), how and why they occurred, matters. Just as a nation’s financial accounts are built on the foundations of the previous fiscal year, future taxation policy will be based on current taxation policy; tax laws which were developed from past (historic) tax practices. Therefore, knowledge of how New Zealand formulated tax policy in the past and why it did so, is of interest to fiscal policy makers today. Future tax policy is simply a derivation of past tax laws; the development of New Zealand’s taxation policy began in New South Wales in 1839, and thereafter began, what this thesis suggests, was a predictable, evolutionary process.

Σκοπός της παρούσας εργασίας είναι η ανάλυση της οικονομικής σκέψης και της οικονομικής πολιτικής στην Ελλάδα κατά την πρώτη μεταπολεμική περίοδο 1945-1953 η οποία χαρακτηρίζεται ως περίοδος ανασυγκρότησης. Επιχειρείται μια εκτενής ανάλυση όσον αφορά τα αίτια που οδήγησαν τη χώρα στην οικονομική κυρίως, αλλά και στην κοινωνική και πολιτική της κατάρρευση μετά τη λήξη του Β’ Παγκοσμίου Πολέμου, το οικονομικό χάος που άφησε πίσω του το κατοχικό καθεστώς μετά την αποχώρησή του καθώς και όλες τις προσπάθειες που κατέβαλλε το ελληνικό έθνος προκειμένου να μπει σε τροχιά ανάπτυξης και να οδηγηθεί σε μια νέα εποχή. / The purpose of this work is the analysis of the economic thought and the economic policies that had been implemented in Greece during the first postwar period 1945-1953 which is characterized as the period of reconstruction. It is attempted a detailed analysis as far as the reasons that leaded the country in the economic collapse mainly and secondly in the social and political disaster after the end of the Second World War is concerned, the economic disorder that had left behind the occupational regime after its departure as well as all the attempts that the greek nation tried in order to be leaded in the development and to a new economic era.

The objective of this paper is to ascertain the principles of the economic thinking of José Yves Limantour, and the changes they underwent, to explain the process of transformation of econo- mic liberalism which, as will be seen, tended more toward state intervention; this, incidentally, can be considered as the basis of economic nationalism as developed by the post-revolutionary governments. It follows, then, that the study of Limantour and his economic thinking seeks to explain the transformation process to which the Mexican liberal state was subjected in thelast decade of the 19th century and the first decade of the 20th. The study is divided into two sections, the first of which explores the general characteristics of the liberal state and its transfor- mations from the 1850s through to the 1900s. The second analyses the spheres of the Mexican economy that constituted the main focuses of Limantour’s interventions and regulation. / El objetivo del presente ensayo es conocer los principios del pensamiento económico de José Yves Limantour así como sus modificaciones para dar cuenta del proceso de transformación del liberalismo económico que como se verá, tendió más hacia el intervencionismo estatal, el cual dicho sea de paso puede ser considerado como la base del nacionalismo económico desplegado por los gobiernos posrevolucionarios. De ahí pues que el estudio de Limantour y su pensamiento económico pretenda dar cuenta del proceso de transformación del Estado liberal mexicano en la última década del siglo XIX y primera del XX. El trabajo se encuentra dividido en dos apartados, en el primero se estudiarán las características generales del Estado liberal y sus transformaciones desde los años cincuenta del siglo XIX hasta la primera década del siglo XX. En el segundo se analizarán los principales ámbitos de la economía mexicana donde Limantour incurrió en una mayor regulación e intervención.

Este trabalho analisa a formação do Pensamento Econômico Brasileiro no século XIX. Um de seus objetivos é argumentar a favor da possibilidade da existência de pensamentos econômicos nacionais em detrimento da visão que entende a teoria econômica como universal. Além disso, sustentamos a ideia de que é possível, no caso do Brasil, abordar a questão a partir do século XIX, ao contrário de grande parte dos estudos sobre Pensamento Econômico Brasileiro, que concentram suas abordagens no século XX e na problemática da superação do subdesenvolvimento. Assim, discutimos a formação das ideias, do Brasil e suas interpretações, relacionando-as ao Pensamento Econômico Brasileiro e suas possibilidades de abordagem. Procuramos discutir teórica e metodologicamente a questão da universalidade e da nacionalidade na teoria econômica, negando a primeira e afirmando a segunda, propondo que faz sentido, além de ser fundamental, considerar a teoria econômica e seu pensamento a partir das especificidades de cada nação. Disso deriva o Pensamento Econômico Brasileiro, resultado de análises e, muitas vezes, de adaptações e da difusão de teorias produzidas em outros contextos, a partir de nossas particularidades e condição periférica, o que lhe confere originalidade e importância. A partir disso, argumentamos que ser factível abordar o tema tendo como referência o século XIX. O que nos leva a organizar, articular e sistematizar o que chamamos de Pensamento Econômico Brasileiro no século XIX, tendo como referências as análises e discussões do pensamento de José da Silva Lisboa, o Visconde de Cairu, o Ensino de Economia Política no Brasil durante o século XIX e o debate monetário entre papelistas e metalistas, enfatizando as ideias de Rodrigues Torres, Souza Franco e Mauá. / This work analizes the configuration of the Brazilian Economic Thought in the nineteenth century. One of its aims is to argue that the existence of national economic thoughts is possible, instead of the point of view that comprehends Economic Theory as universal. Besides, we sustain the idea that the Brazilian Economic Thought can be approached considering its history in the nineteenth century, unlike a great amount of published material on the matter. Such material has as focus the approach on the twentieth century and the overwhelming underdevelopment issue. Thus, we discuss the conception of ideas originated in Brazil and their interpretations, linking them to the Brazilian Economic Thought and its possibilities of approach. It is intended, here, to discuss the universality and nationality of the Economic Theory, in a theoretical and methodological way. The aim is to deny the first and affirm the second one, proposing as reasonable and essential to consider Economic Theory and its thought regarding the specifities of every nation. The Brazilian Economic Thought flows from such idea and it is the result of analysis and, for many times, the adjustments and diffusion of theories produced in other contexts, concerning our particularities and peripheral conditions, are the elements that give originality and importance to it. Taking this into consideration, we argue that the approach whose focus is the nineteenth century is achievable. This concept leads us to the organization, articulation and sistematization of what we call Brazilian Economic Though during the nineteenth century, based on references such as exerpts of thoughts and discussions from José da Silva Lisboa, the Viscount of Cairu, Political Economy teachings in Brazil, during the nineteenth century and the currency debate between papelistas and metalistas, emphasizing the ideas by Rodrigues Torres, Souza franco and Mauá.

A indicação de LAIDLER (1987b) de que Henry Thornton, apesar de ter mudado de posição política, não modificou substancialmente suas subjacentes percepções analíticas entre 1802 e 1810 não tem recebido suficiente atenção por parte da literatura especializada. Busca-se, aqui, estudar se e em que medida essa indicação é corroborada. O caminho investigativo escolhido, contudo, não se restringe, meramente, a uma comparação analítico-teórica das visões sustentadas pelo autor nos anos em questão. Para que se compreenda com maior acurácia suas idéias monetárias, é necessário que as mesmas sejam situadas no contexto histórico e analítico original, levando-se em consideração os paradigmas de economia monetária e bancária mais aceitos na Grã- Bretanha a essa época e as controvérsias do período. Também serão de destaque as análises das Comissões de que Thornton fez parte, o \'Irish Currency Committee\', em 1804, e o \'Bullion Committee\', em 1810. A base adotada para a comparação do pensamento do autor em ambos os períodos é a obra \'An Enquiry into the Nature and Effects of the Paper Credit of Great Britain\', de 1802, e seus discursos feitos em maio de 1811 a respeito do \'Bullion Report\', que foi publicado um ano antes. / LAIDLER (1987b)?s indication that though Henry Thornton?s policy stance had changed between 1802 and 1810, his underlying analytical views weren?t any different hadn?t received enough attention from the specialized literature. We aim to study here if and in which measure this perspective is corroborated. However the investigation path chosen is not merely restricted to an analytical theoretical comparison between the two views supported by the author in the corresponding years. In order to understand with greater accuracy his monetary ideas, it?s necessary to place them in their original historical and analytical context, considering the most regarded banking and monetary paradigms of Great Britain in that time. Attention will also be placed in the Committees of which Thornton was a member, like the \'Irish Currency Committee\', in 1804, and the \'Bullion Committee\', in 1810. The base in relation to we compare the ideas of the author in both periods is his work \'An Enquiry into the Nature and Effects of the Paper Credit of Great Britain\', of 1802, and his speeches made in may 1811 about the \'Bullion Report\', which was published a year earlier.

O trabalho investiga o papel de Roberto Campos na história econômica brasileira, por via do estudo das suas publicações e de suas decisões como administrador público. Observa-se que o principal mote de suas ações é tornar o Brasil interessante ao capital estrangeiro e às grandes multinacionais. Para realizar o projeto de tornar o Brasil interessante a essa elite, ele advogava dois pacotes políticos distintos: um era o desenvolvimentismo nãonacionalista, entre os anos 50 e 70, procurando conciliar o capital estrangeiro e a iniciativa privada com um projeto de desenvolvimento econômico. O segundo era a defesa intransigente do neoliberalismo nos anos 80 e 90. / This dissertation examines Roberto Campos\' role in the Brazilian economic history, studying his decisions as public administrator and his publications. The greatest motivator of his actions is to make Brazil an attractive country to the foreign multinationals. He defended two kinds of national projects: the first was the non-nationalist developmental state, between the fifties and the seventies, trying to conciliate the interests of foreign capital with a developmental state. The second was the intransigent defense of neoliberalism in the eighties and nineties.

Essa pesquisa procura mostrar as possibilidades de relacionamento entre a economia islâmica e o capitalismo, a partir de um de seus pensadores contemporâneos, Aiatolá Muhammad Baqir Assadr, iraquiano que desenvolveu pesquisas nas áreas de jurisprudência islâmica, economia e bancária. Em seus trabalhos, como Iqtsaduna e A Banca Livre de Juros, procuramos explorar os princípios e sua filosofia para o desenvolvimento de um modelo que atendesse as necessidades da população muçulmana. Na primeira parte de nossa pesquisa, procuramos levantar a biografia do autor, assim como seu contexto histórico, com o intuito de compreender as razões de suas críticas aos modelos capitalista e socialista. Num segundo momento, tendo em mente o cenário em que vivia Assadr, foram analisadas suas principais obras na área econômica, onde buscamos compreender sua proposta para um modelo econômico islâmico, que serviu como base para o pensamento moderno. Na parte final desta pesquisa procuramos debater o pensamento econômico dentro do contexto internacional, mostramos também a adaptação da lei islâmica, que pode ser restritiva para o sistema capitalista internacional e seu posicionamento liberal, mas também, buscamos refletir a criação de sistema capitalista islâmico, já que ao que parece, temos diversas faces do sistema econômico islâmico. / This research aims to show the possibilities of relationship between Islamic economics and capitalism, from one of his contemporary thinkers, Ayatollah Muhammad Baqir Sadr. Iraqi who developed research in the areas of Islamic jurisprudence, economics and banking. In his works, as Iqtsaduna and The Interest Free Banking, we try to explore the principles and philosophy to develop a model that would meet the needs of the Muslim population. In the first part of our research, we try to raise the author\'s biography as well as its historical context in order to understand the reasons for their criticism of the capitalist and socialist models. Secondly, bearing in mind the scene in which he lived Sadr, was considered his major works, in the economic area, where we try to understand his proposal for an Islamic economic model, which served as the basis for modern thought. In the final part of this research seek to discuss economic thinking within the international context, we also show the adaptation of Islamic law, which can be restrictive for international capitalist system and its liberal position, but also seek to reflect the creation of Islamic capitalist system, as that it seems we have the various aspects of Islamic economic system.

The thesis deals with the czech economic thought till 1948, specifically its part called woman's issue. Woman's issue was part of the social issue and it touched many of economical and social topics in theoretical and practical economy. Thesis explores interpretation of czech economists and summarizes their attitudes towards woman's issue, it defines main topics of woman's issue along with the prevailing opinions of economists and it analyses development of opinions of woman's issue in the czech economic thought.

A indicação de LAIDLER (1987b) de que Henry Thornton, apesar de ter mudado de posição política, não modificou substancialmente suas subjacentes percepções analíticas entre 1802 e 1810 não tem recebido suficiente atenção por parte da literatura especializada. Busca-se, aqui, estudar se e em que medida essa indicação é corroborada. O caminho investigativo escolhido, contudo, não se restringe, meramente, a uma comparação analítico-teórica das visões sustentadas pelo autor nos anos em questão. Para que se compreenda com maior acurácia suas idéias monetárias, é necessário que as mesmas sejam situadas no contexto histórico e analítico original, levando-se em consideração os paradigmas de economia monetária e bancária mais aceitos na Grã- Bretanha a essa época e as controvérsias do período. Também serão de destaque as análises das Comissões de que Thornton fez parte, o \'Irish Currency Committee\', em 1804, e o \'Bullion Committee\', em 1810. A base adotada para a comparação do pensamento do autor em ambos os períodos é a obra \'An Enquiry into the Nature and Effects of the Paper Credit of Great Britain\', de 1802, e seus discursos feitos em maio de 1811 a respeito do \'Bullion Report\', que foi publicado um ano antes. / LAIDLER (1987b)?s indication that though Henry Thornton?s policy stance had changed between 1802 and 1810, his underlying analytical views weren?t any different hadn?t received enough attention from the specialized literature. We aim to study here if and in which measure this perspective is corroborated. However the investigation path chosen is not merely restricted to an analytical theoretical comparison between the two views supported by the author in the corresponding years. In order to understand with greater accuracy his monetary ideas, it?s necessary to place them in their original historical and analytical context, considering the most regarded banking and monetary paradigms of Great Britain in that time. Attention will also be placed in the Committees of which Thornton was a member, like the \'Irish Currency Committee\', in 1804, and the \'Bullion Committee\', in 1810. The base in relation to we compare the ideas of the author in both periods is his work \'An Enquiry into the Nature and Effects of the Paper Credit of Great Britain\', of 1802, and his speeches made in may 1811 about the \'Bullion Report\', which was published a year earlier.