Download or read book Autopoiesis and General Anti Avoidance Rules written by Geraldine Hikaka and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. The authors are skeptical about the ability of autopoiesis theory to illuminate the nature of law in general, but see it as shedding useful light on income tax law, particularly the quality that income tax law shows in inventing legal structures that have no reality beyond the world of fiscal affairs. The authors argue that the general anti-avoidance rule punctures the autonomy and closure of income tax law, to allow the substantive norms of the economic and business system free play, or relatively free play, within tax cases. That is, while income tax law is in general a good example of legal autopoiesis, this observation is incorrect when a general anti-avoidance rule is in play. Two implications for accounting are (a) that the operative closure of law results in a disconnection between income tax law and accountancy, and (b) that a general anti-avoidance rule may repair this disconnection in cases where accountancy records are governed by substance rather than form.
Download or read book Philosophical Foundations of Tax Law written by Monica Bhandari and published by Oxford University Press. This book was released on 2017-02-23 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.
Download or read book Tax and Government in the 21st Century written by Miranda Stewart and published by Cambridge University Press. This book was released on 2022-09-08 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.
Download or read book Sociocybernetics written by Rudolf F. Geyer and published by Bloomsbury Publishing USA. This book was released on 2001-01-30 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an effort to shed light on recent developments in sociocybernetic research, this volume represents recent and advanced thinking in this rapidly developing field. The authors address the core problems in social science caused by increasing societal complexity and analyze the inadequacy of many of the methodological tools still used for grappling with nonlinear, self-organizing systems. Together, the 18 contributors propose elements of a new methodology based on sociocybernetic principles aimed at describing and explaining the growth of societal complexity, the contribution of autopoiesis of societal subunits to more societal complexity, and the new simulation-based methodology needed to observe complex social systems. This unique volume contributes to a greater understanding of sociocybernetics and its uses as a method for researching modern problems of increasing complexity and interdependence. The first part of the book deals with increasing societal complexity and contains chapters on its overall development, the complexity of brain-environment interaction loops, organizational change, the development of human values, and the increasing interpenetration of societal subsystems. The second part concentrates on a current issue in sociocybernetics: autopoiesis, or self-production. The chapters included in Part II concentrate on embodied cognition, on the applicability of autopoiesis to business firms, on its roots in Aristotelian philosophy, and on the possibility of societal control and steering in democratic societies. Part III, more focused on methodology, discusses the difficulties inherent in observing complex social systems. The chapters deal with the problems of cross-cultural comparative research, simulation of the evolution of social systems, longitudinal simulation of education systems, and the methodological difficulties associated with analyzing the unexpected complexities of mutually interacting nonlinear systems.
Download or read book Niklas Luhmann s Theory of Politics and Law written by M. King and published by Springer. This book was released on 2003-09-16 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Niklas Luhmann's social theory stands in direct opposition to the dominant 'anthropocentric' traditions of legal and political analysis. King and Thornhill now offer the first comprehensive, critical examination of Luhmann's highly original theory of the operations of the legal and political systems. They describe how from the perspective of his 'sociological enlightenment' Luhmann continually calls to account the certainties, the ambitions and rational foundations of The Enlightenment and the idealized versions of law and politics which they have produced.
Download or read book Complexity and Postmodernism written by Paul Cilliers and published by Routledge. This book was released on 2002-09-11 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Complexity and Postmodernism, Paul Cilliers explores the idea of complexity in the light of contemporary perspectives from philosophy and science. Cilliers offers us a unique approach to understanding complexity and computational theory by integrating postmodern theory (like that of Derrida and Lyotard) into his discussion. Complexity and Postmodernism is an exciting and an original book that should be read by anyone interested in gaining a fresh understanding of complexity, postmodernism and connectionism.
Download or read book Regulatory Capitalism written by John Braithwaite and published by Edward Elgar Publishing. This book was released on 2008 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this sprawling and ambitious book John Braithwaite successfully manages to link the contemporary dynamics of macro political economy to the dynamics of citizen engagement and organisational activism at the micro intestacies of governance practices. This is no mean feat and the logic works. . . Stephen Bell, The Australian Journal of Public Administration Everyone who is puzzled by modern regulocracy should read this book. Short and incisive, it represents the culmination of over twenty years work on the subject. It offers us a perceptive and wide-ranging perspective on the global development of regulatory capitalism and an important analysis of points of leverage for democrats and reformers. Christopher Hood, All Souls College, Oxford, UK It takes a great mind to produce a book that is indispensable for beginners and experts, theorists and policymakers alike. With characteristic clarity, admirable brevity, and his inimitable mix of description and prescription, John Braithwaite explains how corporations and states regulate each other in the complex global system dubbed regulatory capitalism. For Braithwaite aficionados, Regulatory Capitalism brings into focus the big picture created from years of meticulous research. For Braithwaite novices, it is a reading guide that cannot fail to inspire them to learn more. Carol A. Heimer, Northwestern University, US Reading Regulatory Capitalism is like opening your eyes. John Braithwaite brings together law, politics, and economics to give us a map and a vocabulary for the world we actually see all around us. He weaves together elements of over a decade of scholarship on the nature of the state, regulation, industrial organization, and intellectual property in an elegant, readable, and indispensable volume. Anne-Marie Slaughter, Princeton University, US Encyclopedic in scope, chock full of provocative even jarring claims, Regulatory Capitalism shows John Braithwaite at his transcendental best. Ian Ayres, Yale Law School, Yale University, US Contemporary societies have more vibrant markets than past ones. Yet they are more heavily populated by private and public regulators. This book explores the features of such a regulatory capitalism, its tendencies to be cyclically crisis-ridden, ritualistic and governed through networks. New ways of thinking about resultant policy challenges are developed. At the heart of this latest work by John Braithwaite lies the insight by David Levi-Faur and Jacint Jordana that the welfare state was succeeded in the 1970s by regulatory capitalism. The book argues that this has produced stronger markets, public regulation, private regulation and hybrid private/public regulation as well as new challenges such as a more cyclical quality to crises of market and governance failure, regulatory ritualism and markets in vice. However, regulatory capitalism also creates opportunities for better design of markets in virtue such as markets in continuous improvement, privatized enforcement of regulation, open source business models, regulatory pyramids with networked escalation and meta-governance of justice. Regulatory Capitalism will be warmly welcomed by regulatory scholars in political science, sociology, history, economics, business schools and law schools as well as regulatory bureaucrats, policy thinkers in government and law and society scholars.
Download or read book Art in the Age of Machine Learning written by Sofian Audry and published by MIT Press. This book was released on 2021-11-23 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: An examination of machine learning art and its practice in new media art and music. Over the past decade, an artistic movement has emerged that draws on machine learning as both inspiration and medium. In this book, transdisciplinary artist-researcher Sofian Audry examines artistic practices at the intersection of machine learning and new media art, providing conceptual tools and historical perspectives for new media artists, musicians, composers, writers, curators, and theorists. Audry looks at works from a broad range of practices, including new media installation, robotic art, visual art, electronic music and sound, and electronic literature, connecting machine learning art to such earlier artistic practices as cybernetics art, artificial life art, and evolutionary art. Machine learning underlies computational systems that are biologically inspired, statistically driven, agent-based networked entities that program themselves. Audry explains the fundamental design of machine learning algorithmic structures in terms accessible to the nonspecialist while framing these technologies within larger historical and conceptual spaces. Audry debunks myths about machine learning art, including the ideas that machine learning can create art without artists and that machine learning will soon bring about superhuman intelligence and creativity. Audry considers learning procedures, describing how artists hijack the training process by playing with evaluative functions; discusses trainable machines and models, explaining how different types of machine learning systems enable different kinds of artistic practices; and reviews the role of data in machine learning art, showing how artists use data as a raw material to steer learning systems and arguing that machine learning allows for novel forms of algorithmic remixes.
Download or read book Theories of Distinction written by Niklas Luhmann and published by Stanford University Press. This book was released on 2002 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays in this volume formulate what is considered to be the preconditions for an adequate theory of modern society. The volume starts with an examination of the modern European philosophical and scientific tradition notably the phenomenology of Edmund Husserl.
Download or read book Culture Mind and Brain written by Laurence J. Kirmayer and published by Cambridge University Press. This book was released on 2020-09-24 with total page 683 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent neuroscience research makes it clear that human biology is cultural biology - we develop and live our lives in socially constructed worlds that vary widely in their structure values, and institutions. This integrative volume brings together interdisciplinary perspectives from the human, social, and biological sciences to explore culture, mind, and brain interactions and their impact on personal and societal issues. Contributors provide a fresh look at emerging concepts, models, and applications of the co-constitution of culture, mind, and brain. Chapters survey the latest theoretical and methodological insights alongside the challenges in this area, and describe how these new ideas are being applied in the sciences, humanities, arts, mental health, and everyday life. Readers will gain new appreciation of the ways in which our unique biology and cultural diversity shape behavior and experience, and our ongoing adaptation to a constantly changing world.
Download or read book Social Systems written by Niklas Luhmann and published by Stanford University Press. This book was released on 1995 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: Germany's most prominent social thinker here sets out a contribution to sociology that aims to rework our understanding of meaning and communication. He links social theory to recent theoretical developments in scientific disciplines.
Download or read book Liquid Modernity written by Zygmunt Bauman and published by John Wiley & Sons. This book was released on 2013-07-10 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this new book, Bauman examines how we have moved away from a 'heavy' and 'solid', hardware-focused modernity to a 'light' and 'liquid', software-based modernity. This passage, he argues, has brought profound change to all aspects of the human condition. The new remoteness and un-reachability of global systemic structure coupled with the unstructured and under-defined, fluid state of the immediate setting of life-politics and human togetherness, call for the rethinking of the concepts and cognitive frames used to narrate human individual experience and their joint history. This book is dedicated to this task. Bauman selects five of the basic concepts which have served to make sense of shared human life - emancipation, individuality, time/space, work and community - and traces their successive incarnations and changes of meaning. Liquid Modernity concludes the analysis undertaken in Bauman's two previous books Globalization: The Human Consequences and In Search of Politics. Together these volumes form a brilliant analysis of the changing conditions of social and political life by one of the most original thinkers writing today.
Download or read book Unlocking Luhmann written by Claudio Baraldi and published by transcript Verlag. This book was released on 2021-04-30 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: Luhmann's theory is fascinating and complex. It offers incomparably enlightening insights, references and research opportunities, but reveals its utility only after a quite high competence threshold. Using the reticular form of the glossary, this book makes the theory accessible while maintaining its complexity. Without being obstructed by knowledge gaps or by references to concepts presented elsewhere, readers inside and outside sociology get the required support to explore sociological systems theory and to engage with it. Luhmann himself, in his introduction, praises the form of the glossary to cope with the challenges of the theoretical description of our highly complex society.
Download or read book A Configuration Approach to Mindset Agency Theory written by Maurice Yolles and published by Cambridge University Press. This book was released on 2021-07-29 with total page 729 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a new agency paradigm that can resolve complex socio-political situations in cross-cultural environments.
Download or read book International Economic Law and National Autonomy written by Susy Frankel and published by Cambridge University Press. This book was released on 2010-10-14 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: International commitments may sit uneasily with national pressures in the best of times. This age of economic uncertainty brings these tensions into sharper relief. This volume draws together thirteen analyses of this tension in a wide array of contexts, including each of the three main pillars of the World Trade Organization, international investment law and arbitration, and the international financial institutions. The essays feature internationally recognised experts addressing topical examples of international economic law obligations clashing with domestic political interests. For example, Professor Robert Howse, of New York University Law School, addresses issues of globalization and whether international and national interests can in today's world be considered separate, while Ko-Yung Tung, the former Director-General of the World Bank, looks at trends in investment treaty arbitration and considers what the future may hold in light of the recent financial crisis, the rise of China as an economic powerhouse, and other factors.
Download or read book Omnia Sunt Communia written by Doctor Massimo De Angelis and published by Zed Books Ltd.. This book was released on 2017-04-15 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this weaving of radical political economy, Omnia Sunt Communia sets out the steps to postcapitalism. By conceptualising the commons not just as common goods but as a set of social systems, Massimo De Angelis shows their pervasive presence in everyday life, mapping out a strategy for total social transformation. From the micro to the macro, De Angelis unveils the commons as fields of power relations – shared space, objects, subjects – that explode the limits of daily life under capitalism. He exposes attempts to co-opt the commons, through the use of code words such as 'participation' and 'governance', and reveals the potential for radical transformation rooted in the reproduction of our communities, of life, of work and of society as a whole.
Download or read book The Redress of Law written by Emilios Christodoulidis and published by Cambridge University Press. This book was released on 2021-04-15 with total page 607 pages. Available in PDF, EPUB and Kindle. Book excerpt: From a legal-philosophical point of view, The Redress of Law presents a critical analysis of a number of related doctrinal fields: constitutional, labour and EU Law. Focusing on the organisation and protection of work, this book asks what it means to protect work as an essential aspect of human (individual and collective) flourishing. This is an ambitious and highly sophisticated intervention in contemporary academic and political debates around a set of critically important questions connected to processes of globalisation and market integration. The author redefines the nature of legal and political thought in an age in which market rationality has exceeded its classic domain and has come to pervade the organization of social and political life. This restatement of critical legal theory is intended to defend the concept of constitutionalism and suggest new ways to deploy the law strategically.
