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Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures. 网关,漏斗和堆栈:人们如何通过离岸结构隐藏财产所有权。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2026-01-09 DOI: 10.1111/1468-4446.70075
Kristin Surak, Johnathan Inkley

How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally relational practice to supply the first systematic image of the patterns between two key layers of offshore structures within a specific asset class. We analyze the overseas entities that hold expensive residential properties in the UK to make three contributions to debates around offshore. First, we identify a specific regional offshore circuit in its flows and magnitude by isolating two key layers, namely the entry layer, which is used to connect into the UK property market, and the action layer, which is used for the actual or projected appearance of managing the offshore structure. We next examine the interstices between these layers to reveal three patterns of offshore formations. These we term global funnel, selective gateway, and self-stacker, and we discuss their implications. Finally, we offer indirect evidence of which jurisdictions people are more likely to choose for "brass plate" incorporation and which they employ for more complicated structuring, either in actuality or in appearance, which has implications for policymaking. By identifying significant variation in the interstitial patterns between jurisdictions, we not only pinpoint which jurisdictions are used in relation to others and to what extent, but also provide indirect evidence of how they are used differently and discuss why. Our findings supply a pioneering analysis of the scope, scale, and interstitial formations of the offshore structures that wealthy individuals use to hold personal property.

富有的个人如何利用空壳公司等离岸金融结构来保护个人资产?这种离岸财富结构本身是如何进行可变组织的?超越离岸概念仅涉及个别避税天堂,本文将离岸财富结构作为一种基本关系实践进行研究,以提供特定资产类别中两个关键离岸结构层之间模式的第一个系统图像。我们分析了在英国持有昂贵住宅物业的海外实体,为围绕离岸的辩论做出了三点贡献。首先,我们通过隔离两个关键层,即入口层(用于连接英国房地产市场)和行动层(用于管理离岸结构的实际或预计外观),确定特定区域离岸电路的流量和规模。接下来,我们检查这些层之间的间隙,以揭示三种离岸地层模式。我们将其称为全局漏斗、选择性网关和自堆叠器,并讨论了它们的含义。最后,我们提供了间接证据,证明人们更有可能选择哪些司法管辖区进行“黄铜板”公司注册,哪些司法管辖区用于更复杂的结构(无论是在现实中还是在表面上),这对政策制定具有影响。通过识别不同司法管辖区之间间隙模式的显著差异,我们不仅可以确定哪些司法管辖区与其他司法管辖区相关,以及在何种程度上被使用,还可以提供间接证据,说明它们如何被不同地使用,并讨论原因。我们的研究结果为富人用来持有个人财产的离岸结构的范围、规模和间隙形成提供了开创性的分析。
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引用次数: 0
Student Socioeconomic Status and Teacher-Student Perceptual Discrepancies of School Effort and Enjoyment. 学生社会经济地位与学习努力与享受的师生知觉差异。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2026-01-01 Epub Date: 2025-10-01 DOI: 10.1111/1468-4446.70035
Valentina Perinetti Casoni, Katherin Barg

Congruence between teacher and student perceptions of student academic attitudes reflects positive teacher-student relationships and enables teachers to adjust to students' needs. This study investigates discrepancies between teacher and student perceptions of student's school enjoyment and effort, and whether these discrepancies are associated with student SES. It also tests one mechanism-student visibility-that may be driving the association with student SES. We draw on representative survey data on children at the end of primary school in England and Scotland and use a residual method to compute perceptual discrepancies. We find that teachers significantly rate the effort and enjoyment of low SES students more negatively and the same attitudes for high SES students more positively compared to what the students' own reports would suggest. The association between SES and teacher-student perceptual discrepancies remains significant even when SES-differences in student visibility, captured through student prior ability and behaviour, are considered.

师生对学生学术态度认知的一致性反映了积极的师生关系,并使教师能够适应学生的需求。本研究探讨教师与学生对学生在学校的享受和努力的认知差异,以及这些差异是否与学生的社会经济地位有关。它还测试了一种机制——学生的可见性——这可能推动了与学生SES的联系。我们利用英格兰和苏格兰小学毕业儿童的代表性调查数据,并使用残差法计算感知差异。我们发现,与学生自己的报告所显示的相比,教师对低经济地位学生的努力和享受的评价更为消极,而对高经济地位学生的同样态度则更为积极。即使考虑到通过学生先前的能力和行为捕捉到的学生可视性的SES差异,SES与师生感知差异之间的关联仍然显著。
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引用次数: 0
Securing Profit: Threat Production as a Mechanism of Racial Capitalism in U.S.-Occupied Kabul. 确保利润:威胁生产是美国占领的喀布尔的一种种族资本主义机制。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2025-12-09 DOI: 10.1111/1468-4446.70065
Syeda Quratulain Masood

In this article, I draw on ethnographic research conducted in Kabul to argue that threat production should be understood as a mechanism of racial capitalism. Based on 15 months of fieldwork, including confidential security reports, observations of segregation systems, and Afghan media accounts, the analysis shows how private security companies in U.S.-occupied Afghanistan profited from the racialized presumption of Afghan dangerousness. Through numerical rating systems, selective knowledge production, and curated media summaries, Afghans were depicted as inherently threatening. These representations were reinforced by segregation regimes that divided the city into "foreigner" and Afghan zones, alongside wage hierarchies that paid Afghan guards a fraction of their Western counterparts for identical labour. The construction of Afghans as perpetual threats generated continuous demand for security services, allowing private companies to profit by selling protection from dangers they themselves (re)produced. I suggest that this process demonstrates how racial capitalism adapts in conflict zones, creating new markets not through resource extraction or land seizure but through the continual manufacture of racialized insecurity. While grounded in Kabul, the analysis contributes to broader debates on empire, capitalism, and security by highlighting how the commodification of racialized danger is increasingly central to the global security economy.

在这篇文章中,我借鉴了在喀布尔进行的人种学研究,认为威胁生产应该被理解为种族资本主义的一种机制。根据15个月的实地调查,包括保密的安全报告、对隔离制度的观察和阿富汗媒体的报道,分析显示了在美国占领的阿富汗,私营保安公司是如何从阿富汗危险的种族化假设中获利的。通过数字评级系统、选择性知识生产和精心策划的媒体摘要,阿富汗人被描绘成天生具有威胁性。种族隔离制度将城市划分为“外国人”区和阿富汗人区,同时工资等级制度也加强了这些表象,阿富汗警卫的工资只相当于他们西方同行的一小部分。把阿富汗人视为永久的威胁,产生了对安全服务的持续需求,使私营公司能够通过出售保护免受它们自己(再)制造的危险而获利。我认为,这一过程表明,种族资本主义是如何适应冲突地区的,不是通过榨取资源或夺取土地,而是通过不断制造种族化的不安全感来创造新的市场。虽然以喀布尔为背景,但通过强调种族化危险的商品化如何日益成为全球安全经济的核心,该分析有助于对帝国、资本主义和安全进行更广泛的辩论。
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引用次数: 0
The Electoral Coalition of the Radical Right in Western Europe. 西欧激进右翼的选举联盟。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2025-12-07 DOI: 10.1111/1468-4446.70062
Florian Buchmayr

While most research on the radical right attempts to identify the one central voting motive among its supporters, few studies have sought to differentiate between different types of voters. Given this research gap, we assume that there are multiple paths to the radical right and that different groups have different motives for their support for this party family. Based on different waves of the ESS, we conduct a cluster analysis in order to classify the ideological heterogeneity within the electorates of 15 Western European radical right parties across three conflict dimensions (redistribution, cultural liberalism, migration). We distinguish between four types of voters, analyse their social characteristics and try to identify different voting motives, ranging from defending economic status hierarchies to processing economic insecurities or protesting the loss of cultural hegemony. On the basis of these findings, we discuss what holds the electoral coalition of the radical right together and what can potentially divide it.

虽然大多数关于激进右翼的研究都试图确定其支持者的一个核心投票动机,但很少有研究试图区分不同类型的选民。考虑到这一研究缺口,我们假设通往激进右翼的道路有多种,不同的群体支持这个政党家族的动机也不同。基于不同的ESS浪潮,我们进行了聚类分析,以便在三个冲突维度(再分配、文化自由主义、移民)上对15个西欧激进右翼政党选民的意识形态异质性进行分类。我们区分了四种类型的选民,分析了他们的社会特征,并试图确定不同的投票动机,从捍卫经济地位等级到处理经济不安全感或抗议文化霸权的丧失。在这些发现的基础上,我们讨论是什么让激进右翼的选举联盟团结在一起,什么可能会分裂它。
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引用次数: 0
Ambivalent Morality: Negotiating the (Neo)Colonial Conditions of Policing at the Urban Margins. 矛盾的道德:城市边缘警务的(新)殖民条件谈判。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2025-12-04 DOI: 10.1111/1468-4446.70066
Enrique Alvear Moreno

Scholars have demonstrated how (neo)colonialism has produced durable North-South hierarchies in knowledge production about crime and punishment. Yet, most of these studies emphasize the epistemic "weight of empire" in ways that obscure the relational dynamics under which local bureaucrats domesticate imperial policy experiments at the margins of postcolonial cities. By taking the case of the Tactical System of Crime Analysis (STAD) in Santiago, Chile, this article explores how and why police officers and data analysts respond to "colonial situations" behind predictive policing as they navigate its underlying "broken windows" philosophy demanded by bank lenders and reinforced by US advisors. Drawing upon ethnographic observations within a Comisaria in Santiago, I argue that police officers and professionals negotiate the (neo)colonial conditions of policing through ambivalent morality -a set of hybrid discourses concerning individual choices that allows officers to inflict the criminal stigma upon the poor and assign responsibility for crime. Officers and data analysts interpret US "broken windows" philosophy through fragmented scripts and counterscripts that both reinforce and decenter poverty and personal choices as the primary sources of crime. Drawing upon these narratives, these agents define who is a criminal, what crimes deserve to be suppressed, and under what conditions somebody could legitimately break the law. This study not only shows how police officers and professionals redefine policing in moral terms but also illustrates the simultaneous attraction to and denial of neocolonial power while disclosing the symbolic mechanisms (i.e., scripts and counterscripts) under which this hybridity disrupts a simplistic replication of US "broken windows" discourse at the margins of Santiago.

学者们已经证明(新)殖民主义是如何在犯罪和惩罚的知识生产中产生持久的南北等级制度的。然而,这些研究大多强调了认识上的“帝国的重量”,其方式模糊了地方官僚在后殖民城市边缘驯化帝国政策实验的关系动态。本文以智利圣地亚哥的犯罪分析战术系统(STAD)为例,探讨了警察和数据分析师如何以及为什么应对预测性警务背后的“殖民情况”,因为他们在银行贷款人要求并得到美国顾问加强的“破窗”哲学中导航。根据在圣地亚哥的一家委员会的人种学观察,我认为警察和专业人员通过矛盾的道德来协商(新)殖民时期的治安条件——一套关于个人选择的混合话语,允许警察对穷人施加犯罪耻辱并分配犯罪责任。官员和数据分析师通过支离破碎的脚本和反脚本来解读美国的“破窗”哲学,这些脚本和反脚本既强化了贫困和个人选择作为犯罪的主要来源,又将其弱化。根据这些叙述,这些代理人定义谁是罪犯,哪些罪行应该被压制,以及在什么情况下某人可以合法地违法。这项研究不仅展示了警察和专业人士如何从道德角度重新定义治安,而且还揭示了对新殖民主义权力的同时吸引和否认,同时揭示了象征性机制(即剧本和反剧本),在这种机制下,这种混杂破坏了圣地亚哥边缘美国“破窗”话语的简单复制。
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引用次数: 0
Trolling is Not the Point: Ideological Violence and the Limits of Digital Safety. 网络喷子不是重点:意识形态暴力和数字安全的极限。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2025-11-30 DOI: 10.1111/1468-4446.70073
Swakshadip Sarkar

As academic and activist spaces move online, queer, Dalit and feminist voices increasingly face repression through targeted digital attacks. Such attacks are not just limited to social media comments but have also affected real-time meetings on conferencing platforms. In this commentary, I reflect on one such incident of Dalit trans autobiography discussion session, which was disrupted through pornographic videos and obscene threats. These incidents occur within a political environment where the Indian state advertises itself to be queer-inclusive on a global stage, while continuing to stifle dissenting voices domestically. Right-wing actors increasingly frame feminist, queer or anti-caste movements as anti-national, leading to intensified surveillance, harassment and erasure. I situate this instance within broader patterns of ideological violence and homonationalist disciplining through a narration of other targeted attacks in different institutional settings. Drawing on Puar's concept of homonationalism and recent work on digital harassment, I argue that such disruptions do not function as isolated trolling but rather deliberative acts that oppose political forms of queerness demanding rights and accountability from the state. They tend to reinforce casteist, heteronormative and nationalist boundaries of inclusion. These attacks reveal how conferencing platforms reproduce precarity for marginalised voices. The commentary calls for a reframing of digital safety not as a technical or individual task, but as a collective, political responsibility shaped by platform design, institutional complicity, and ideological violence.

随着学术和活动空间转向网络,酷儿、达利特和女权主义者的声音越来越多地受到有针对性的数字攻击的压制。这种攻击不仅局限于社交媒体评论,还影响了会议平台上的实时会议。在这篇评论中,我回顾了达利特跨性别自传讨论会上的一个事件,那次讨论被色情视频和淫秽威胁打断。这些事件发生在这样一个政治环境中:印度政府在全球舞台上宣传自己是包容酷儿的,同时在国内继续扼杀不同的声音。右翼演员越来越多地将女权主义、酷儿或反种姓运动定性为反国家运动,导致加强监视、骚扰和清除。我通过叙述不同制度背景下的其他有针对性的攻击,将这一实例置于意识形态暴力和同性恋民族主义纪律的更广泛模式中。根据Puar关于同性恋民族主义的概念,以及最近关于数字骚扰的研究,我认为这种干扰并不是孤立的网络骚扰,而是一种审慎的行为,反对酷儿要求国家权利和责任的政治形式。它们往往会强化种姓主义、异性恋规范和民族主义的包容界限。这些攻击揭示了会议平台如何为边缘化的声音制造不稳定。该评论呼吁重新构建数字安全,而不是将其视为一项技术或个人任务,而是作为一种集体的政治责任,由平台设计、机构共谋和意识形态暴力形成。
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引用次数: 0
The Cost of Love: Emotional Labour and Moral Tensions in the Lives of Chinese Young Carers. 爱的代价:中国年轻照顾者生活中的情感劳动和道德紧张。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2025-11-29 DOI: 10.1111/1468-4446.70070
Kefan Xue, Kaidong Guo

Like adults, children also provide care. This article explores the emotional labour of young carers who care for ill or disabled family members in China, a context where children's caregiving remains largely invisible in both policy and scholarship. Drawing on 15 months of ethnographic fieldwork with 30 young carer families in both urban and rural China, this study investigates how children manage, suppress, and perform emotions to sustain family life in the absence of formal welfare support. Building on Hochschild's (2012) concept of emotional labour, the analysis reveals how culturally embedded scripts, such as filial piety, operate as 'feeling rules' that legitimise and normalise children's affective contributions. Findings demonstrate the ambivalent nature of children's informal caregiving: while caregiving can foster pride, maturity, and recognition, it also generates exhaustion, guilt, and role confusion, extending beyond conventional notions of parentification. Situating these dynamics within the political economy of care, the study shows how children's emotional labour operates as an unacknowledged subsidy to social reproduction, masking structural inequalities and welfare retrenchment. By recognising children as consequential emotional actors, the article reconceptualises care as both a moral practice and a site of inequality, advancing young carers scholarship beyond Global North contexts.

像成年人一样,儿童也提供照顾。本文探讨了在中国照顾生病或残疾家庭成员的年轻照顾者的情绪劳动,在政策和学术上,儿童的照顾在很大程度上是不可见的。本研究对中国城市和农村的30个年轻照顾家庭进行了为期15个月的民族志田野调查,调查了在没有正式福利支持的情况下,儿童如何管理、抑制和表现情感来维持家庭生活。基于Hochschild(2012)的情绪劳动概念,该分析揭示了文化嵌入脚本(如孝道)如何作为“情感规则”运作,使儿童的情感贡献合法化和正常化。研究结果显示了儿童非正式照顾的矛盾本质:虽然照顾可以培养自豪感、成熟和认可,但它也会产生疲惫、内疚和角色混淆,超出了传统的育儿观念。该研究将这些动态置于护理的政治经济学中,展示了儿童的情绪劳动如何作为社会再生产的一种未被承认的补贴,掩盖了结构性不平等和福利紧缩。通过认识到儿童是重要的情感参与者,文章将护理重新定义为一种道德实践和不平等的场所,将年轻护理学者的研究推进到全球北方的背景之外。
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引用次数: 0
'We Hear About it All the Time': Norwegian Muslims' Merging Stories of Racialisation and Recognition. “我们一直听到它”:挪威穆斯林融合种族化和认可的故事。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2025-11-28 DOI: 10.1111/1468-4446.70071
Uzair Ahmed

This study employed ideas from narrative sociology to investigate how 31 Norwegian Muslims make meaning of ascriptions by mainstream society. Previous research has addressed the causes and consequences of Muslims' racialisation. However, little attention has been paid to how Muslims derive understanding from ascriptions made by others and how this process influences their self-formation. The participants made meaning by drawing on personal and cultural stories relating to their racialisation and recognition. Interestingly, they merged stories that contextualised their experiences in relation to other Muslims, defined and strengthened a collective identity and blurred essentialised images of Norwegian Muslims and mainstream society. These meaning-making processes illustrate that the self-formation of racialised minorities is shaped by storytelling across different levels of social life and is both constrained by and emerges from social contexts. The findings emphasise the benefits of moving beyond singular voices and ideal types, particularly when studying categories of difference.

本研究运用叙事社会学的观点,调查31名挪威穆斯林如何理解主流社会的归属。先前的研究已经解决了穆斯林种族化的原因和后果。然而,很少有人关注穆斯林如何从他人的归属中获得理解,以及这个过程如何影响他们的自我形成。参与者通过借鉴与他们的种族化和认可有关的个人和文化故事,使其具有意义。有趣的是,他们将自己的经历与其他穆斯林联系起来,定义并加强了集体身份,模糊了挪威穆斯林和主流社会的本质形象。这些意义建构过程表明,种族化的少数群体的自我形成是由不同社会生活层面的故事塑造的,既受到社会背景的约束,又从社会背景中浮现出来。研究结果强调了超越单声和理想类型的好处,尤其是在研究差异类别时。
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引用次数: 0
Risk, Reciprocity, and Academic Pursuit in India. 印度的风险、互惠与学术追求。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2025-11-24 DOI: 10.1111/1468-4446.70068
Irfanullah Farooqi, Suraj Gogoi

Given the markedly disruptive and subversive tendency of education and the irrefutable political basis of knowledge acquisition and dissemination, scholarship, since the beginning, was meant to be a struggle of a specific kind. However, scholarship as struggle in our times suggests worryingly fresh territories of concern pertaining to the broader operational domain of the academic community. In this piece, we intend to reflect on scholarship as struggle via dwelling on (a) caution and risk-taking in academia, (b) 'sanctity' of code of conduct, and (c) the academic being. Our engagement with these themes is informed by personal experiences both within and outside the academy, and the broad frame of political ethics that informs our scholarship.

鉴于教育具有明显的破坏性和颠覆性倾向,以及知识获取和传播的无可辩驳的政治基础,学术研究从一开始就注定是一种特殊的斗争。然而,在我们这个时代,作为斗争的学术提出了令人担忧的新领域,与学术界更广泛的业务领域有关。在这篇文章中,我们打算通过(a)学术界的谨慎和冒险,(b)行为准则的“神圣性”,以及(c)学术存在,来反思学术作为一种斗争。我们对这些主题的参与来自于学院内外的个人经历,以及为我们的学术研究提供信息的广泛的政治伦理框架。
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引用次数: 0
Cooling Out or Branching Out? Accounting for the Aspirations-Attainment Paradox Among Immigrant Youth in Sweden. 冷静还是拓展业务?瑞典移民青年的愿望-成就悖论。
IF 3.3 2区 社会学 Q1 SOCIOLOGY Pub Date : 2025-11-22 DOI: 10.1111/1468-4446.70067
Andrea Voyer, Stefan Lund

In Sweden, as in many countries, immigrant youth tend to exhibit higher educational aspirations than native-born youth, yet their attainment often falls short of their greater ambitions. This study, resulting from a research project focused on educational transitions in two Swedish municipalities, explores two mechanisms that help explain the aspirations-attainment paradox among immigrant youth. The first mechanism, "cooling out," involves a lowering of aspirations as youth encounter barriers-either structural or personal-within the educational system, leading them to adjust their goals downward. The second mechanism is "branching out," which refers to situations arising when immigrant youth become aware of new career paths and educational opportunities as they progress through their schooling. This leads them to adjust their aspirations based on a broader understanding of the possibilities available to them. Using qualitative data gathered through interviews with immigrant students, this study sheds light on how cooling out and branching out unfold as these students reconcile their initial educational ambitions with the realities they encounter. Contributing to a broader understanding of how immigrant youth navigate educational trajectories and transitions, the study reveals that many students actively resist being cooled out by pursuing alternative pathways to their goals and working independently to sustain high ambitions despite discouragement and institutional constraints.

与许多国家一样,在瑞典,移民青年往往比本地出生的青年表现出更高的教育抱负,但他们的成就往往低于他们更大的抱负。本研究来自于一个研究项目,重点关注瑞典两个城市的教育转型,探讨了两种机制,有助于解释移民青年的愿望-成就悖论。第一种机制是“冷静下来”,当年轻人在教育系统中遇到结构性或个人障碍时,他们会降低抱负,导致他们向下调整目标。第二种机制是“分支”,指的是移民青年在学习过程中意识到新的职业道路和教育机会时出现的情况。这导致他们在更广泛地了解他们可以获得的可能性的基础上调整他们的愿望。通过对移民学生的访谈收集到的定性数据,这项研究揭示了这些学生如何在他们最初的教育抱负与他们所遇到的现实之间调和时,冷静下来,拓展业务。这项研究有助于更广泛地理解移民青年如何驾驭教育轨迹和过渡,它揭示了许多学生积极抵制被冷落,他们通过追求实现目标的其他途径,不顾挫折和制度限制,独立工作以维持远大抱负。
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引用次数: 0
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British Journal of Sociology
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