A link to a paper by David Seidl from Ludwig-Maximilians-Universität München (Munich School of Management).
The global economy is an autopoietic function system, and it cannot be controlled by governments. It will adapt to any legislation designed to prevent tax inversion or tax sheltering. The effort to stop this trend is kind of like the “war on drugs” or a war on cockroaches or mosquitos. These wars cannot be won because the opponents are too adaptable.
In Risk: A Sociological Theory (English translation, 1993), Luhmann argues that in the second half of the 18th century a number of issues (in economics, science,
Power is doubly contingent. The holder of power and the subordinate must both have possibilities to act otherwise; that is to say, there must a
Eine wichtige Neuerscheinung des aktuellen Jahres ist soeben im dgvt-Verlag Tübingen erschienen. Es handelt sich um die deutsche Übersetzung eines Buches von Ethan Watters, auf
Luhmann argues that memory is the capacity to remember and forget. Systems must be able to forget. Memory is a system function (or operation), not a storage space.