Investigating Legal Consciousness through the Technical Work of Elite Lawyers: A Case Study on Tax Avoidance

被引：22

作者：

Cornut St-Pierre, Pascale ^{[1
]}

机构：

[1] Univ Ottawa, Fac Law, Civil Law Sect, 57 Louis Pasteur 307, Ottawa, ON K1N 6N5, Canada

来源：

LAW & SOCIETY REVIEW | 2019年 / 53卷 / 02期

关键词：

LAW; CULTURE; PARADOX; POWER;

D O I：

10.1111/lasr.12397

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

Since the 1990s, legal consciousness has been amply used by sociolegal scholars to better understand the everyday lives of ordinary people, with a strong focus on vulnerable or impoverished people. This article argues that legal consciousness, with some methodological adjustments, could lend itself to the study of the rich and powerful by investigating both the technical work of their lawyers and how that work shapes our broader legal culture. To illustrate this point, this article takes tax avoidance as a case study. Drawing on materials revealed by a recent tax scandal, it suggests that current difficulty in tackling the problem of tax avoidance rests on uneven access to the cultural repertoires related to legal technique and legal innovation, which fosters the tax-avoidance narrative's ambiguity.

引用

页码：323 / 352

页数：30