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Which “Haves” Come Out Ahead and Why? Cultural Capital and Legal Mobilization in Frontline Law Enforcement

Published online by Cambridge University Press:  02 April 2024

Karyl A. Kinsey  and
Loretta J. Stalans
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Abstract

Sociolegal theories of why “haves” might come out ahead in the legal system have emphasized legal mobilization and the use of legal representation. Small group research points to the influence of cultural capital on social expectations and interpersonal processes of social influence and deference as another potential explanation for status advantage. This study tests these explanations in the context of state income tax audits. The results indicate that taxpayers owning larger businesses are more likely to mobilize legally, but that legal mobilization does not affect audit outcomes. Instead, taxpayers with high occupational prestige and the owners of family businesses are more likely to come out ahead in tax audits, pointing to a cultural capital explanation of why the “haves” come out ahead. Prestige effects, however, are concentrated among taxpayers who represent themselves; when tax practitioners are involved in audits, status advantages disappear. Further analyses indicate that tax practitioners level the playing field by disrupting social influence and deference processes.

Type
Articles
Information
Law & Society Review , Volume 33 , Issue 4: Do the “Haves” Still Come Out Ahead? , 1999 , pp. 993 - 1023
Copyright
Copyright © 1999 by the Law and Society Association

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Footnotes

This research was funded by the American Bar Foundation and the Ford Fund for Dispute Resolution. We are grateful to Bob Mason, Kent Smith, and the Oregon Department of Revenue for making this study possible and especially thank Bryant Garth for his encouragement and support.

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