How Capital Generates Capitals in English Elite Private Schools: Charities, Tax and Accounting

Autor/inn/en	James, Malcolm; Boden, Rebecca; Kenway, Jane
Titel	How Capital Generates Capitals in English Elite Private Schools: Charities, Tax and Accounting
Quelle	In: British Journal of Sociology of Education, 43 (2022) 2, S.179-198 (20 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Boden, Rebecca)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0142-5692
DOI	10.1080/01425692.2022.2026211
Schlagwörter	Private Schools; Advantaged; Accounting; Taxes; Social Capital; Fees; Cultural Capital; Educational Finance; Income; Institutional Characteristics; Scholarships; Expenditures; School Law; Foreign Countries; Social Class; Trusts (Financial); Correlation; Boarding Schools; United Kingdom (England) + Suchen Sie Ihr Suchwort? Private school; Privatschule; Abrechnung; Buchführung; Buchhaltung; Abgabe; Sozialkapital; Gebühren; Studiengebühren; Bildungsfonds; Einkommen; Scholarship; Stipendium; Ausgaben; Law concerning schools; Schulrecht; Ausland; Social classes; Soziale Klasse; Konzern; Korrelation; Boarding school; Internat
Abstract	The sociological literature on elite private schooling is frequently informed by Bourdieu's signature concepts of cultural, social and symbolic capital. Yet, his insistence that economic capital is the 'root' of these other capitals is often overlooked or downplayed. This paper addresses this lacuna. While it gestures to Bourdieu's other capitals, its primary focus is on finance itself and the various legal and accounting regimes that facilitate schools' financial capital acquisition, accumulation and conversion into other individual and organisational capitals. We interrogate these schools' income-generating and spending strategies on fees, infrastructure and scholarships, explicating how charity law, tax regimes, and accounting rules work to their advantage. In so doing we demonstrate how ambiguous law and accounting regimes enable them to produce exclusivity through pricing and luxury infrastructure. In short, we show how elite private schools in England keep fees high, scholarships low and luxury pervasive. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2022/4/11