東協自由貿易區(AFTA)即將於2002年成立。本研究應用之模型為美國普渡大學發展之全球貿易(GTAP)模型,此為一多國多部門之一般均衡模型。從可計算一般均衡分析方法(CGE)的模擬分析,說明東協自由貿易區之形成對我國經貿的影響。 本文實證結果顯示，東協自由貿易區之形成對台灣總體經濟的影響十分有限。就國內生產而言，將使台灣的GDP下降0.01%，物價水準下降0.07%。台灣的出口量和進口量將分別小幅下降0.07%和0.21%，貿易順差增加約1千3百萬美元。貿易條件小幅降低0.08%，以Hicks等價變量所衡量的社會福利約減少1億4千8百萬美元。 東協自由貿易區之形成對台灣各產業的影響程度也不大。生產受到不利影響程度最大的是紡織業。出口方面，石油產品的出口增加率最大，飲料菸酒的降幅最可觀。進口方面，所有產業的進口量均下降，降幅最大的為石油產品。台灣各產業出口地區結構方面，出口到東協國家的比重大多呈現下降的情形，但是對區域外國家的出口比重則增加，很多原本出口到東協國家的產業都將移往中國大陸、北美地區、歐盟、和日本。

成立區域經濟聯盟除因政治因素之需要外，主要係因會員國可藉由經濟統合，消除彼此間貿易及競爭之障礙，而獲致經濟利益。經濟聯盟會員國間稅制之差異及差別課稅待遇亦會形咸貿易及競爭之障礙，因此有加以調和之必要。一般之經濟聯盟由於統合程度較低，僅有將關稅等間接稅加以調和，而歐洲共同體因致力於建立一個無內部邊界之單一市場，確保貨物、人員、勞務及資本之自由移動，其統合程度較高，故對直接稅亦加以調和。其調和直接稅之立論根據及處理情形，頗值其他區域經濟聯盟之參考，為本文之研究重點。 　　本文第一章為緒論。第二章則先就經濟統合之型式及利益加以介紹，為獲致這些利益，租稅所形成之障礙有必要加以消除。其次，對調和租稅之一般理論，按租稅調和之性質、方法、原則及動態等面加以說明。最後分析直接稅各別稅目之調和理論。在公司所得稅方面，分析不同之課稅主權主義對國際間效率面之影響，及其租稅調和之效果。在個人所得稅方面，資本所得課稅之效果與公司所得稅相同，勤勞所得部分，為兔租稅影響人民工作地點之選擇，各國之薪工稅應予一致，並採屬人主義課稅。不論就公司稅或個人稅，屬人主義在效率面之效果均優於屬地主義，惟因人民之國外所得不易掌握課稅，及聯盟內人員之跨國流動性提高，屬人主義下仍有其缺點，而有必要進行租稅調和。至於其他之直接稅，因多係對不動產加以課稅，稅基較不具流動性，扭曲效果較小，故其調和較不具迫切性。 　　歐體之直接稅應否調和，在其會員國問一直存在爭議，主要係因在經濟面，直接稅差異之扭曲效果及福利成本不易估計，故不易說服會員國採行調和法案。另在法律面，調和直接稅之法律依據亦不若間接稅明確。本文第三章就歐體公司稅之扭曲情形及共同體法之規定加以討論，以瞭解歐體調和直接稅之立論根據，並介紹直接稅調和之主要演進情形。 　　第四章則就歐體實務面調和直接稅之法案加以介紹，包括已獲採行及提案中之法案，分為與公司有關之直接稅調和、所得稅之稽徵業務、個人所得稅及其他直接稅、相關改革等四個部分加以說明。 　　第五章就歐體直接稅調和之現況加以評估，討論未來以租稅條約取代調和指令之可行性，及歐體會員國租稅條約應有之政策。因租稅條約尚無法完全取代調和指令，歐體直接稅採指令加以調和仍有必要。由於歐體直接稅調和尚在發展當中，其未來進一步調和的空間仍大。惟直接稅調和受歐體其他方面未來統合進展之影響頗大，故就其未來受經濟面、政治面、法律面、理論面影響之因素加以分析。並介紹歐體未來調和直接稅之計劃，以對直接稅調和有有一整體性之瞭解。 　　最後於第六章對本文做一結論，並就我國稅法之規定、對我國公司之影響及對國際組織之態度等方面提出建議。

1990年代以來，區域貿易協定的數目呈現倍數成長，發展到今日，全世界已約有230個FTA。然而臺灣卻因政治因素被屏除在區域經濟整合之外，將為臺灣經濟帶來諸多挑戰，我國若欲走出困境、強化在國際間的競爭力，勢必要有所作為。因此馬英九總統在競選總統時就以「與世界連結，參與全球區域經濟整合」為經貿政策主軸，而充分利用中國大陸現有的資源與市場，與其簽署區域貿易協定更是最具關鍵性的一步。經過多次正式與非正式的溝通協調，2010年6月29日，兩岸正式在重慶簽署ECFA，並於同年9月12日正式實施。 但從ECFA議題拋出到簽署實施，各界的爭辯從未停止，究竟ECFA對臺灣是危機還是轉機？是幫助臺灣走向世界還是被鎖進中國？值得深入研究，因此本文藉由國內外相關文獻來探討簽署ECFA對我國政治、經濟社會以及國家安全層面的影響，以增加閱讀者對ECFA的了解，也能成為政府推動ECFA的參考。 / Since 1990s, the number of the region trade agreements has been doubling, and until now there has been a total of 230 FTAs around the world. However, due to political factors, Taiwan has been dismissed outside the regional economies conformity, which will bring many obstacles toward the economic development in Taiwan. If our country intends to walk away from the dilemma and raise our competiveness, some steps must be taken. Therefore, while running for the presidency, President Ma Yingjiu brought up, 〝Links with the world, participates in the whole world regional economies conformity〞 as his economics and trade policy. By fully making using at the mainland China’s existing resources and markets, it was a must for Taiwan to sign the region trade agreement with china. After several official and unofficial communication and coordinating, on June 29, 2010, the Cross-Strait ECFA was signed officially in Chongqing, and implemented in the same year on September 12. Nevertheless, since the ECFA was carried out and signed, the debates from all walks of life has never come to an end. Is ECFA a crisis or a turning point for Taiwan？ Does it the help Taiwan to move toward the world or to be locked within China？It is worthwhile to conduct a research to clear out the doubts. This article dims to take a deeper look at how ECFA is influenced on Taiwan n terms of politics, economy, and national security. So that not only can the readers have a better understanding of the ECFA but also the government refers to it while the implementation of policy.

<p>The Central African Monetary and Economic Community, known by its French acronym CEMAC (Communaut&eacute / Economique et Mon&eacute / taire de l&rsquo / Afrique Centrale), is one of the oldest regional economic blocs in the African, Caribbean and Pacific (ACP) group of states. Its membership comprises of Cameroon, the Central African Republic, Chad, the Republic of Congo, Equatorial Guinea, and Gabon. It has a population of over 32 million inhabitants in a three million (3 million) square kilometre expanse of land. The changes in the world economy, and especially between the ACP countries, on the one hand, and the European Economic Community-EEC (hereinafter referred to as European Union (EU)), on the other hand, did not leave the CEMAC region unaffected. CEMAC region, like any other regional economic blocs in Africa was faced with the need to readjust in the face of a New International Economic Order (NIEO). The region which had benefited from preferential access to the EU market including financial assistance through the European Development Fund (EDF) had to comply with the rules laid down in the World Trade Organisation (WTO). This eventually led to a shift in the EU trade policy, in order to ensure that its trade preferences to developing countries were compatible to the rules and obligations of the WTO.</p>

This thesis explores the bilateral shipping and trade between Finland and Sweden during the post-war period. It comprises five articles and one introductory chapter for which the common point of departure is the growth and transformation of bilateral trade and shipping. The first two articles analyse the structural change of bilateral trade from a national and regional perspective. The three following articles provide an overview and analysis of the ferry shipping. By integrating the perspective in these articles in the introductory chapter and by providing a long historical record, the change of economic relations between Finland and Sweden in the post-war period is discerned. This thesis applies an economic historical approach and is founded on various fields of social science. The issue of trade is analysed within the framework of conventional and new trade theory, and the analysis of ferry shipping is governed by economic and geographic theories. The studies on trade shows that the transformation of production seen in Finland and Sweden meant that the trade increasingly became dependent on an exchange of products arising from matching industries. In turn the foreign trade arising from the Northern part of Finland and Sweden was still dominated by so called inter-industry trade. In addition to these results, the studies of ferry services shows that the growth of vehicles and passengers conveyance, together with the expanded onboard services, also intensified the commercial exchange. Due of the multi-output structure, the ferry service efficiently met the growing demand of travel and trade. The main conclusion of this thesis is that the convergence of incomes and economic structure had a significant impact on bilateral trade and ferry shipping. In addition the process of economic integration, technological advances together with specific policies issued on shipping also contributed to strengthen the economic ties between Finland and Sweden.

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

A mitjans de la dècada dels noranta Amèrica Llatina va experimentar un fort impuls dels acords d'integració realitzats entre països de la regió i respecte a tercers. Com a resultat d'aquest procés, es varen enfortir acords ja existents, com el Mercat Comú Centreamericà (MCCA) o la Comunitat Andina, i es varen signar nous acords d'integració com el Mercat Comú del Sud (MERCOSUR). L'objectiu d'aquesta investigació se centra en analitzar els tres processos d'integració existents a Amèrica Llatina. En aquest sentit, s'utilitzen alguns criteris i variables descrites en la literatura d'Àrees Monetàries Òptimes, a fi d'avaluar, per a cada àmbit, el grau de preparació de cadascun dels blocs regionals llatinoamericans per aprofundir en el seu procés d'integració regional. D'altra banda, a partir de la Teoria d'Árees Monetàries Òptimes s'elabora un índex agregat amb l'objectiu de conèixer quin dels tres blocs regionals està més preparat per avançar cap una major integració regional. Els resultats suggereixen que en el moment present, dels tres processos d'integració regional analitzats, el Mercat Comú Centreamericà mostra unes condicions més favorables per aprofundir cap a estadis més avançats d'integració regional. També, des de la seva situació actual propera a una unió duanera, el MCCA ha registrat millores significatives en els últims anys en els indicadors d'integració regional analitzats. Tot i així, malgrat aquest progrés observat, el grau d'acompliment dels requisits associats a una àrea monetària òptima, recomanables per aprofundir cap a estadis d'integració regional més avançats com una unió monetària, es pot considerar, en el moment present com dèbil, tant per al MCCA com per la resta de processos analitzats. / A mediados de la década de los noventa América Latina experimentó un fuerte impulso de los acuerdos de integración realizados entre países de la región y respecto a terceros. Como resultado de este proceso, se fortalecieron acuerdos ya existentes, como el Mercado Común Centroamericano (MCCA) o la Comunidad Andina, y se firmaron nuevos acuerdos de integración como el Mercado Común del Sur (MERCOSUR). El objetivo de esta investigación se centra en analizar los tres procesos de integración existentes en América Latina. En este sentido, se utilizan algunos criterios y variables descritas en la literatura sobre Áreas Monetarias Óptimas, con el fin de evaluar, para cada ámbito, el grado de preparación de cada uno de los bloques regionales latinoamericanos para profundizar en su proceso de integración regional. Asimismo, a partir de la Teoría de Áreas Monetarias Óptimas se elabora un índice agregado con el objetivo de conocer cuál de los tres bloques regionales está más preparado para avanzar hacia una mayor integración regional.Los resultados sugieren que en la actualidad, de los tres procesos de integración regional analizados, el Mercado Común Centroamericano muestra unas condiciones más favorables para profundizar hacia estadios más avanzados de integración regional. Asimismo, desde su situación actual cercana a una unión aduanera, el MCCA ha registrado mejoras significativas en los últimos años en los indicadores de integración regional analizados. Aún así, a pesar de este progreso, el grado de cumplimiento de los requisitos asociados a un área óptima monetaria, deseables para profundizar hacia etapas de integración más avanzadas como una unión monetaria, todavía puede considerarse en la actualidad como débil, tanto para el MCCA como para el resto de procesos analizados. / In the middle of the decade of the nineties Latin America experienced a strong impulse of the agreements of integration between countries of the region and with regard to third partners. As a result of the process, already existing agreements, such as the Central American Common Market (CACM) or the Andean Community, became stronger and new agreements of integration were signed, such as the Common Market of the South (MERCOSUR). The aim of this research focuses on analyzing the three existing processes of integration in Latin America. Some criteria and variables described in the literature on Optimum Currency Areas will be used in order to evaluate the degree of readiness shown by the partners of each Latin American block to go more deeply into their process of regional integration. Likewise, an index will be elaborated from the Optimum Currency Areas Theory with the aim of knowing which of the three regional blocks is more prepared to advance towards a deeper regional integration.The results suggest that, at present, from the three processes of regional integration analyzed, the Central American Common Market shows more favourable conditions to reach more advanced stages of regional integration. Likewise, from its current stage of customs union, the CACM has made significant improvements in recent years with respect to regional integration indicators. Nonetheless, in spite of this progress, the degree of compliance with the requirements of the optimum currency area, which are advisable in order to advance towards a stage of integration of monetary union, may currently still be considered weak, both for the CACM and for the rest of the analyzed processes.

Abstract The title of this thesis is ¡§ A research on framing the Free Trade Areas across the Taiwan Strait: from the Regional Economic Integration viewpoint¡¨. The main themes of this thesis can be categorized into two parts: 1.Elaborating the theory of Free Trade Areas and the legal framework of global economic law to find out the reason why GATT/WTO permits to build Free Trade Areas as an exception of the GATT/WTO Most-Favored Treatment rule; and further stating the meaning and inspiration of Free Trade Areas across the Taiwan Strait under the experiences of EU and NAFTA. 2.After entering the WTO, according to the international norm, it¡¦s a must for both sides of The Taiwan Strait to adjust their economic relationship and set up a cross-strait free trade zone from the experience of EU and NAFTA in accordance with the natural regularity of international economic development relationship. Taiwan and Mainland China, on two sides of the Twian Strait have become members of the WTO, and have officially connected with international trade and economic organism. It is essential for two sides to develop their economic interrelationship on the basis of the natural regularity of international economic development relationship. This thesis emphasizes that the development of economic relationship across the Taiwan Strait is a step-by-step process and suggests that the process can be divided into three steps as follows: 1.Normalization of economic relationship across the Taiwan Strait after entering WTO¡Ðit means that the activities of trade and investment across The Taiwan Strait should be transformed from ¡§indirect¡¨ into ¡§direct.¡¨ In addition, the restrictions on the movement of the people between Taiwan and Mainland China should be eased. These changes certainly lead to more problems for Taiwan side and it is urgent to negotiate and sign agreements with China for the Agreement of Trade and Investment in order to secure its benefit in the cross-strait economic development. 2.¡§One-step-forward framework¡¨¡ÐI would like to suggest that the second step of the cross-strait economic development should go one step forward to set up a framework under which the Free Trade Agreement, industries cooperation and Custom Unions to be fulfilled. 3.The setup of the Free Trade Areas¡ÐThe Free Trade Areas can be materialized though discussion between two sides based on ¡§one-step-forward framework¡¨ In this thesis, I found out that the best policy for Taiwan and Mainland China is to construct the Free Trade Areas across the Taiwan Strait under the legal framework of WTO. However, there are some prerequisites needed to be considered as follows: 1.Raising the international competition; 2.Averting to be marginalized under the trend of Regional Economic Integration; 3.Evaluating the complementary structure of industries between Taiwan and Mainland China with an analysis of the background, humanities and history between Taiwan and Mainland China. When the Free Trade Areas to be established in the future, it is recommend that the establishment of a Common Market across the Taiwan Strait will most benefit Taiwan and Mainland in the long run.

素有經貿聯合國之稱的世界貿易組織自2001年起推動的杜哈回合談判，歷經13年的談判僅於2013年12月達成小部分的早期收穫，如此緩速的進展，使得各國紛紛轉向較小規模，較快完成的區域貿易協定，亞太地區國家也積極的參與其中。亞太經濟合作（APEC）為亞太地區唯一的經貿相關跨政府論壇，亦關注到此發展趨勢。自2004年起經由企業家代表組成的企業諮詢委員會提案成立亞太自由貿易區，至2007年正式進入APEC的議程，但推動的過程並不順遂，美國遂轉向發展太平洋夥伴協定，東協國家專注於區域全面經濟夥伴協定，拉美會員體形成太平洋聯盟，APEC則發展出區域經濟整合議程並同時推動著亞太自由貿易區，後者雖然推動力道薄弱，但卻未消失在議程中。直至2010年及2014年在日本及中國大陸的主辦優勢下，將亞太自由貿易區定調為全面高品質的自由貿易協定，為APEC達成茂物目標的主要工具之一，而達成的途徑則是以現有的區域間發展的經濟整合機制為主，另外區域經濟整合議程採取部門別議題別的方式進行，也是朝著茂物目標邁進。 本研究從APEC的本質、原則及精神逐步探討至亞太自由貿易區及區域經濟整合議程兩個途徑的可能走向及發展限制等。對於採取條約式具約束性的亞太自由貿易區而言，獨自進行談判的機率極低，最可能透過太平洋夥伴協定擴大而成。而區域經濟整合議程則是便捷化的成果大於自由化，透過降低供應鏈障礙或通關經商便捷措施，亦可節省交易成本，應加以廣化及深化。我國在兩個途徑的參與上，在亞太自由貿易區的成型過程應完全參與，以避免我國被排除在外的可能性，至於區域經濟整合議程，則應加強在會務運作及貿易暨投資委員會及所屬次級論壇的力道，方能妥善運用我國少數擁有正式會籍的國際經貿組織為我國融入區域經濟創造有利的條件。 / The Doha Development Agenda (DDA) gained little progress by the WTO since 2001. Many countries including those in the Asia Pacific area changed their policy and decided to join themselves in free trade agreements (agreements which were smaller scale and faster to complete) in comparison with the DDA. Upon noticing this trend by APEC, the establishment of Free Trade Area of Asia-Pacific (FTAAP) was proposed in 2004 by the APEC Business Advisory Council. It became one of the topics in the APEC agenda in 2007. However, the progress of FTAAP was not as expected, members in APEC had their own focus thereafter. The United States focused on the Tras-Pacific Partership (TPP), ASEAN members developed the Regional Comprehensive Economic Partnership (RCEP) and members in Latin America targeted on Pacific Alliance. Within APEC, the discussion of FTAAP till now has reached a consensus on the definition as a high quality and comprehensive trade agreement, that builds on the sub-regional trade agreement. Besides, there is another topic as regional economic integration agenda (REI agenda) which is subject oriented and non-binding to APEC members. Both FTAAP and REI agenda are ways for the realization of Bogor Goals. This study starts from the APEC content, principles and visions to the possible directions and restrictions of the development of the FTAAP and REI agenda. With regard to FTAAP, it's rule-based and it has little possibility to launch negotiations in a short term, and it could be accomplished by the expansion of TPP. In regard to the REI agenda, the accomplishment of facilitation is more important than liberalization. It should deepen and broaden the trade facilitation measures, such as supply-chain connectivity, customs procedures, transparency...etc. Finally the suggestions for Taiwan's participation in those two areas are as follows. To participate fully in the activity and the realization of FTAAP, this will avoid the possibility to be excluded from the FTAAP. Taiwan should invest a bigger effort in the Committee of Trade and Investment, its sub-flora and the meeting operation. We should make good use of APEC considering is one of the few international organizations Taiwan possesses full membership of to create a positive environment that will enable us in the economic integration.

世界各國在經過亞洲金融危機、次貸風暴、歐債危機…等事件後，經濟遭受重創，各國為求經濟成長，區域經濟整合(Regional Economic Integration,REI)逐漸盛行成為趨勢，透過自由貿易協定（Free Trade Agreement, FTA）盼能吸引外資熱錢長期投資以增進成長動能，於是藉由規劃自由經濟區（Free Economic Zone,FEZ）做為貿易競爭的工具，以提昇國家競爭力。 我國因特殊的政治因素及獨特的地理環境因素，導致加入國際組織的困難及必須依靠對外貿易以獲得資源。自由經濟示範區（Taiwan Free Economic Pilot Zones, TFEPZ）的推動代表著政府想引進外資邁向國際化的決心，但在面對國際政治困境、經濟邊緣化、政府朝野對立的情況下，政策及法規的鬆綁與否成為立法院朝野互相攻防的要點。 本研究藉由在貿易上與我國在國際間既合作又競爭且具有密切關係的中國大陸、韓國、日本等三國，藉由研究其自由貿易區政策之內容及推動現況，與我國政策進行比較分析，期能發現不足之處，進而參考借鏡提出相關建議，期許其未來發展得以更臻完善。 / The world's economy has been plagued by a series of financial disasters in recent years, including the Asian financial crisis, subprime mortgage crisis, and the European debt crisis. To revive economy, countries around the world have been seeking deeper cooperation through regional economic integration (REI). Governments have signed free trade agreements (FTA) to draw long-term foreign investments in an attempt to jumpstart growth. They have established free economic zones (FEZ) to boost international trades and improve national competitiveness. However, due to political and geological environment, Taiwan faces a great challenge when trying to join international organizations. Besides, the country has to rely on international trades to acquire necessary resources for growth. The launch of Taiwan Free Economic Pilot Zones (TFEPZ) demonstrates the government's determination to attract foreign investments and play a more important role in the global economy. Yet, given the international political hurdles, risks of economic marginalization, and constant gridlock between the ruling party and the opposition parties in Taiwan, it will be a great challenge for the Legislative Yuan to relax related regulations after a series of fierce debates. This research investigates policies and implementation results of FTZs in South Korea, Japan, and Mainland China—one of Taiwan's close trade partner and competitor. By analyzing and comparing FTZ policies in Taiwan, Mainland China, South Korea, and Japan, this research aims to find some aspects of improvement and provide constructive suggestions for the better development of Taiwan Free Economic Pilot Zones.