Where to read, I can't tell now...maybe other members can help you with links to read....but I can try to answer your question.
1. "is it more important for an outside website to link to my site (same category)" - Yes! Get as many relative web sites pointing to yours, then Google will think your web site is important and start pay attention to it more often.
2. "is the value higher when I return the "favor" with a link from my site to their site (same category)" - NO! if you return the "favor", the value is LESS FOR YOU, but may be a good value for them, it depends on what PR your category has !
Hope it explained a bit,
Regards,
Alex
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