Autopoiesis and general anti-avoidance rules

Geraldine Hikaka and John Prebble

CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, vol. 21, issue 7, 545-559

Abstract: Legal autopoiesis is a post-modern, essentially positivist theory that tries to describe the true nature of law. Its principal tenets are the ideas of self-reproductive growth from reasoning that is self-referential and recursive, relative autonomy from, and “operative closure” against, other social systems, together with “cognitive openness” to “irritation” and to “noise” from outside the closed circle of the law.

Keywords: Tax; Taxation; Law; Accounting; Economics; Jurisprudence; Autopoiesis; Luhmann; Teubner; Ectopia; Simulacrum (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:21:y:2010:i:7:p:545-559

DOI: 10.1016/j.cpa.2009.07.001

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