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.

中文翻译：

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通过优秀律师的技术工作调查法律意识：以避税为例

自1990年代以来，社会法学者已广泛使用法律意识来更好地了解普通人的日常生活，并特别关注弱势或贫困人群。本文认为，通过对法律意识进行一些方法上的调整，可以通过调查其律师的技术工作以及这种工作如何塑造我们更广泛的法律文化来对有钱人和有权人进行研究。为了说明这一点，本文以避税为例。利用最近的税务丑闻揭示的材料，它表明当前解决避税问题的困难在于对与法律技术和法律创新有关的文化资源的不均衡访问，这加剧了避税叙述的歧义。