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Investigating Legal Consciousness through the Technical Work of Elite Lawyers: A Case Study on Tax Avoidance
Author(s) -
Cornut StPierre Pascale
Publication year - 2019
Publication title -
law and society review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.867
H-Index - 74
eISSN - 1540-5893
pISSN - 0023-9216
DOI - 10.1111/lasr.12397
Subject(s) - ambiguity , elite , narrative , consciousness , tax avoidance , sociology , legal consciousness , legal culture , law and economics , work (physics) , political science , law , psychology , tax reform , politics , engineering , mechanical engineering , philosophy , linguistics , neuroscience
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.