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Interdisciplinarity and tax law: The case of legal autopoiesis

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  • Vilaça, Guilherme Vasconcelos

Abstract

This paper critically evaluates interdisciplinary research in tax law. The strategy I follow runs at two levels of abstraction.

Suggested Citation

  • Vilaça, Guilherme Vasconcelos, 2012. "Interdisciplinarity and tax law: The case of legal autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 483-492.
    • Handle: RePEc:eee:crpeac:v:23:y:2012:i:6:p:483-492
    DOI: 10.1016/j.cpa.2012.04.002
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    References listed on IDEAS

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    1. Mete, Pamela & Dick, Caroline & Moerman, Lee, 2010. "Creating institutional meaning: Accounting and taxation law perspectives of carbon permits," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 619-630.
    2. Marriott, Lisa, 2010. "Power and ideas: The development of retirement savings taxation in Australasia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 597-610.
    3. Norton, Simon D., 2012. "Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 117-133.
    4. Hikaka, Geraldine & Prebble, John, 2010. "Autopoiesis and general anti-avoidance rules," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 545-559.
    5. Tuck, Penelope, 2010. "The emergence of the tax official into a T-shaped knowledge expert," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 584-596.
    6. James, Malcolm, 2010. "Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 573-583.
    7. Merchant, Kenneth A., 2008. "Why interdisciplinary accounting research tends not to impact most North American academic accountants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 901-908.
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