The main purpose of this research is to analyze the differences of the cross-strait local tax system in view of the political structure, economic development and the system of land ownership. The Local Taxation of PRC comes from industrial and commercial taxes including business tax, value added tax and income tax of business; while the local taxation of ROC comes from landing taxation including land value tax, land value increment tax and house tax. In 1992, the land value increment tax accounts for 71% because of the economic boom in ROC. This research uses the method of comparative economic systems to discuss the effect of Local taxation system with regard to the economical and non-economical factors from four aspects such as economic structure, tax policy , politics, and property right system. Before 1978, PRC paid much attention to state-owned enterprise¡]SOE¡^because of the planned economy. But the economic structure changes extremely after 1978 because of lifting restraint of labor force , permission of the foreign investment and export promotion. Therefore, PRC established the levied taxes system on foreigners in 1980 and substitution of tax payment for profit delivery of SOEs in 1983 and 1984. In order to fit the development of economy, PRC reformed the system of tax distribution in 1994. The system of tax distribution has classified the Central taxes and Local taxes and sharing taxes. There are 13 independent taxes and 8 sharing taxes of the current Local tax system . ROC has set Local tax system since 1951. According to the Law Governing the Allocation of Government Revenue and Expenditures as amended and promulgated in 1999, current taxes are classified National taxes and Local taxes. There were 4 taxes was repealled in the last decades, inculding household tax, slaughter tax, banquet tax, and business vehicles license tax and stopped imposing on agricultural land tax. Because of abridging the Taiwan-Province in 1999, the Law Governing the Allocation of Government Revenue and Expenditures has amended and the Local tax system has increased to 9 taxes. The business tax(vat) of Taiwan-Province has become National taxes, while vehicle license tax and stamp tax have become local taxes.

Mercantilism was a very complex phenomenom and, as such, can be examined from different angles. To begin with, it is the first important chapter of the history of economic thought. Second, it can be studied —or criticized— by the theory of international trade, that usually opposes its own free trade philosophy to the mercantilist doctrines. And third, the mercantilist policies of the European powers —both colonial and noncolonial—, from the XVI to the XVIII century, constitute an important topic of the world economichistory. Nevertheless, despite its complexity,  mercantilist thought is usually presented ina very simple, almost naive, way: as a school that mistook precious metals for richness; that made the accumulation of those metals an end by itself, justifying with this purpose negative policies of protectionism and of intervention of the state in the economy. Here we will try to present mercantilism from its different angles, underlining its complexity,and emphasizing an aspect that it is not usually emphasized: the commercial colonial policies of the European powers from the XVI to the XVIII centuries. Finally, we make some questions on mercantilism, questions that we think have yet to be answered. / El mercantilismo fue un fenómeno muy complejo y puede ser estudiado desde diversos ángulos. En primer lugar, constituye el primer capítulo de importancia de la historia del pensamiento económico. En segundo lugar, puede ser estudiado —o criticado— por la teoría del comercio internacional, la cual suele contraponer su propia filosofía librecambista a las doctrinas mercantilistas. En tercer lugar, las políticas mercantilistas de las potencias europeas —tanto coloniales como no coloniales—, desde el siglo XVI hasta el siglo XVIII, constituyen un tópico importante de la historia económica mundial.A pesar de su complejidad, el mercantilismo suele ser presentado de una manera muy simple, casi simplona: como autores que confundieron riqueza con metales preciosos, que convirtieron la acumulación de estos en un fin en sí mismo, para lo cual justificaronperniciosas políticas proteccionistas y de intervención del Estado en la economía.Tratamos acá de presentar al mercantilismo desde sus diferentes ángulos, enfatizando su complejidad, y resaltando un aspecto del mercantilismo que casi siempre se pasa por alto: las políticas comerciales coloniales de las potencias europeas entre los siglosXVI y XVIII. Finalmente, planteamos algunas preguntas sobre el mercantilismo que pensamos están aún pendientes de ser contestadas.

Es heißt, moderne Marktwirtschaften seien sich selbst regulierende Systeme. Dies gelte auch für die Moral der Akteure. Die Finanzkrisen der letzten Jahre haben die Frage nach der Stärke der Selbstheilungskräfte aufgeworfen. Dies wird im Aufsatz untersucht. Dazu werden zunächst die geisteswissenschaftlichen Konzeptionen des Liberalismus, des Ordoliberalismus und der Zentralverwaltungswirtschaft vorgestellt. Dann wird eine evolutionswissenschaftliche Konzeption dagegengestellt. Es zeigt sich, dass die geisteswissenschaftlichen Konzeptionen das „eigentliche“ Zielsystem der Akteure nur unvollkommen berücksichtigen. Sie über- oder unterschätzen daher das Vermögen der Systeme zur Selbstheilung. Die größte Übereinstimmung finden wir beim Ordoliberalismus, der mit seiner Skepsis in die Selbstheilungskräfte freier Märkte Recht hat: Es muss einen institutionellen Ordnungsrahmen geben, der mit der wünschenswerten gesellschaftlichen Moral besser als bisher zu verknüpfen ist. Für die weitere Forschung sehen wir die wichtige Aufgabe, die Selbstheilungskräfte der Gesellschaft in Bezug auf moralisches Verhalten genauer zu erforschen. / It has been said, modern market economies are self-regulating systems. This would also be true for the moral standards of its actors. The financial crises of recent years have put the strength of self-healing capacities in question. This will be investigated in the following paper. In order to do so, concepts of social sciences such as liberalism, ordoliberalism and central command economy will be presented. Subsequently, evolution theory will oppose these concepts. The analysis shows that social sciences only imperfectly recognize the essential objectives of actors. They over- or underestimate the self-healing capabilities of the economy systems. The largest conformity was found in the ordoliberalism, whose skeptics in self-healing capacities of free markets have been upheld. An institutional framework has to be put in place, which is more strongly linked to the morals of civil society as has been the case so far. In the future, one important task for research will be to further investigate self-healing capacities of societies in light of moral behavior.

A governança corporativa é uma área do conhecimento em finanças que tem recebido crescente atenção da comunidade acadêmica. Em seu escopo, existe um fenômeno que, crescentemente, tem motivado pesquisas: o board interlocking. Isto é, o fato de uma ou mais pessoas participarem, simultaneamente, do conselho de administração de empresas diferentes, possibilitando a formação de redes corporativas e pessoais, nas quais são criados fluxos de recursos essenciais à empresa, sejam esses negociados, ou não, em mercados. Diante desses argumentos, o objetivo principal desta tese é verificar a existência de associações de aspectos posicionais das empresas nas redes com o valor e o desempenho financeiro da firma, ao mesmo tempo em que se analisa a evolução estrutural das redes corporativas e pessoais. O presente estudo foi desenvolvido a partir de dados relativos a um conjunto de 452 empresas listadas no Brasil, entre 1997 e 2007, com base nas abordagens da teoria dos grafos e das redes sociais, empregando regressões com dados em painel. Os principais resultados deste estudo sugerem a existência de uma elite intelectual que ocupa a alta administração das companhias listadas em bolsa. Uma consequência desse resultado é o entendimento do ambiente corporativo, segundo o modelo de small-worlds, para o qual a distância entre os atores de uma rede tende a ser pequena, sendo grande o agrupamento local dos participantes da rede, aumentando a velocidade de comunicação entre membros de conselhos, e, consequentemente, entre as empresas. No quesito do desempenho da firma, encontrou-se uma relação quadrática significativa, do tipo U invertido, da centralidade de grau com o Q de Tobin e com a liquidez da firma, indicando a existência de valores ótimos (que maximizam o valor e o desempenho corporativo) da centralidade da empresa, no âmbito da rede de relações corporativas. / Corporate governance is the realm of finance studies that has received growing attention from the academic community. In addition, when studying corporate governance, there is a phenomenon that has increasingly motivated research, the interlocking board - the fact that one or more individuals participate simultaneously in the board of directors of different companies, allowing the formation of corporate and personal networks, which create a flow of essential resources to the company, resources that can be negotiated, or not, in markets. The main objective of this thesis is to verify the existence of associations with firms positional aspects in the networks regarding their value and their financial performance, while it examines the structural evolution of corporate and personal networks. This study used a dataset of 452 companies listed in Brazilian stock market between 1997 and 2007, based on the graph theory and social networks approaches, using regressions analysis with panel data. The main results of this study suggest the existence of an intellectual elite who occupy the top management of listed companies. One consequence of this result is the understanding that the business environment follows the model of small-worlds, whereby the distance between the actors of a network tends to be small, and large group of participants from the local network, increasing the speed of communication between board members, and thus between the companies. Regarding the performance of the firm, the results suggest a significant quadratic relationship, such as inverted U, the centrality of the degree to Tobin\'s Q and the liquidity of the firm, indicating the existence of optimum values (with maximizes the value and corporate performance) for the centrality of the company, within the network of corporate relations.

A governança corporativa é uma área do conhecimento em finanças que tem recebido crescente atenção da comunidade acadêmica. Em seu escopo, existe um fenômeno que, crescentemente, tem motivado pesquisas: o board interlocking. Isto é, o fato de uma ou mais pessoas participarem, simultaneamente, do conselho de administração de empresas diferentes, possibilitando a formação de redes corporativas e pessoais, nas quais são criados fluxos de recursos essenciais à empresa, sejam esses negociados, ou não, em mercados. Diante desses argumentos, o objetivo principal desta tese é verificar a existência de associações de aspectos posicionais das empresas nas redes com o valor e o desempenho financeiro da firma, ao mesmo tempo em que se analisa a evolução estrutural das redes corporativas e pessoais. O presente estudo foi desenvolvido a partir de dados relativos a um conjunto de 452 empresas listadas no Brasil, entre 1997 e 2007, com base nas abordagens da teoria dos grafos e das redes sociais, empregando regressões com dados em painel. Os principais resultados deste estudo sugerem a existência de uma elite intelectual que ocupa a alta administração das companhias listadas em bolsa. Uma consequência desse resultado é o entendimento do ambiente corporativo, segundo o modelo de small-worlds, para o qual a distância entre os atores de uma rede tende a ser pequena, sendo grande o agrupamento local dos participantes da rede, aumentando a velocidade de comunicação entre membros de conselhos, e, consequentemente, entre as empresas. No quesito do desempenho da firma, encontrou-se uma relação quadrática significativa, do tipo U invertido, da centralidade de grau com o Q de Tobin e com a liquidez da firma, indicando a existência de valores ótimos (que maximizam o valor e o desempenho corporativo) da centralidade da empresa, no âmbito da rede de relações corporativas. / Corporate governance is the realm of finance studies that has received growing attention from the academic community. In addition, when studying corporate governance, there is a phenomenon that has increasingly motivated research, the interlocking board - the fact that one or more individuals participate simultaneously in the board of directors of different companies, allowing the formation of corporate and personal networks, which create a flow of essential resources to the company, resources that can be negotiated, or not, in markets. The main objective of this thesis is to verify the existence of associations with firms positional aspects in the networks regarding their value and their financial performance, while it examines the structural evolution of corporate and personal networks. This study used a dataset of 452 companies listed in Brazilian stock market between 1997 and 2007, based on the graph theory and social networks approaches, using regressions analysis with panel data. The main results of this study suggest the existence of an intellectual elite who occupy the top management of listed companies. One consequence of this result is the understanding that the business environment follows the model of small-worlds, whereby the distance between the actors of a network tends to be small, and large group of participants from the local network, increasing the speed of communication between board members, and thus between the companies. Regarding the performance of the firm, the results suggest a significant quadratic relationship, such as inverted U, the centrality of the degree to Tobin\'s Q and the liquidity of the firm, indicating the existence of optimum values (with maximizes the value and corporate performance) for the centrality of the company, within the network of corporate relations.

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This study hypothesizes that the major barriers to expanded trade between the U.S. and Eastern Europe are systemic in nature. Using this approach, each political/ economic system is examined in an attempt to define the obstacles to foreign trade expansion, to describe the most important systemic and political factors at work, and to demonstrate how they have determined and will continue to shape the economic relationships between the U.S. and the countries of Eastern Europe. A final synthesis presents the two systems in a unified picture of the economic environment and concludes that significant trade expansion is unlikely in the near future due to basic systemic incompatibilities which impede the resolution of key foreign trade problems.

Traça um panorama teórico e histórico do contexto do pós-guerra, da crise da ordem internacional estabelecida em Bretton Woods, e da perspectiva de uma Nova Ordem Econômica Internacional (NOEI). Estuda o subsistema regional latino-americano, com os seus diversos esquemas de integração existentes (ALALC/ALADI, MCCA, GRAN, CARICOM, MERCOSUL). Descreve a criação do SELA, as expectativas que gerou e a natureza, propósitos, objetivos e estrutura da organização, como definidas no Convênio do Panamá (1975). Comenta e avalia alguns aspectos da atuação desta organização intergovernamental de integração regional frente aos problemas da dívida externa e crise das Malvinas, bem como perante aos novos processos de industrialização e tecnologia, com a intenção de definir melhor a utilização dos conceitos de desenvolvimento econômico e de seguridade econômica coletiva e integral. Por último, a dissertação analisa o papel do SELA na relação da América Latina com os EUA, União Européia, Japão, GATT e UNCTAD, esclarecendo a posição da organização nos marcos do diálogo Norte-Sul. Conclui com uma avaliação da história, importância e perspectivas futuras desta organização internacional. / Outlines a theoretical and historic post-war context, the crisis of the international order established at Bretton Woods, and the perspective for a New International Economic Order (NIEO). The research studies the latin american regional subsystem and its several integration arrangements (ALALC/ALADI, MCCA, GRAN, CARICOM, MERCOSUL). It focus on the foundation of the SELA, its mandate, objectives, organization and expectations generated at the time of the Panama Convention (1975). It reviews and evaluates the performance of this intergovernamental organization for the regional integration at the time of the Latin America debt crisis, and Malvinas war, as well as its stances on new industrialization and technological developments, to better define the concepts of economic development and collective and integral economic security. The research also analyses the role played by the SELA in the latin american relations with the USA, European Union, Japan, GATT and UNCTAD, under the North-South dialogue context. It concludes with an evaluation of the history, importance and futures perspectives of this international organization.

Traça um panorama teórico e histórico do contexto do pós-guerra, da crise da ordem internacional estabelecida em Bretton Woods, e da perspectiva de uma Nova Ordem Econômica Internacional (NOEI). Estuda o subsistema regional latino-americano, com os seus diversos esquemas de integração existentes (ALALC/ALADI, MCCA, GRAN, CARICOM, MERCOSUL). Descreve a criação do SELA, as expectativas que gerou e a natureza, propósitos, objetivos e estrutura da organização, como definidas no Convênio do Panamá (1975). Comenta e avalia alguns aspectos da atuação desta organização intergovernamental de integração regional frente aos problemas da dívida externa e crise das Malvinas, bem como perante aos novos processos de industrialização e tecnologia, com a intenção de definir melhor a utilização dos conceitos de desenvolvimento econômico e de seguridade econômica coletiva e integral. Por último, a dissertação analisa o papel do SELA na relação da América Latina com os EUA, União Européia, Japão, GATT e UNCTAD, esclarecendo a posição da organização nos marcos do diálogo Norte-Sul. Conclui com uma avaliação da história, importância e perspectivas futuras desta organização internacional. / Outlines a theoretical and historic post-war context, the crisis of the international order established at Bretton Woods, and the perspective for a New International Economic Order (NIEO). The research studies the latin american regional subsystem and its several integration arrangements (ALALC/ALADI, MCCA, GRAN, CARICOM, MERCOSUL). It focus on the foundation of the SELA, its mandate, objectives, organization and expectations generated at the time of the Panama Convention (1975). It reviews and evaluates the performance of this intergovernamental organization for the regional integration at the time of the Latin America debt crisis, and Malvinas war, as well as its stances on new industrialization and technological developments, to better define the concepts of economic development and collective and integral economic security. The research also analyses the role played by the SELA in the latin american relations with the USA, European Union, Japan, GATT and UNCTAD, under the North-South dialogue context. It concludes with an evaluation of the history, importance and futures perspectives of this international organization.