Details

Autor(en) / Beteiligte

• Bernardi, Luigi

Titel

Sex Working and Taxation in European Countries

Ist Teil von

• Rivista di diritto finanziario e scienza delle finanze., 2018-06, Vol.77 (2), p.190-207

Ort / Verlag

Milan: Giuffre Editore

Erscheinungsjahr

2018

Quelle

PAIS Index

Beschreibungen/Notizen

• The paper aims to give a picture of the present nature of taxation of sex working in a large number of European countries. Sex working is widespread, and yet it is only taxed in a few countries. There is a move to extend the taxation of sex working to other countries. Consequently, a number of different tax regimes are applied to this field of activity. Following an overview of such taxation, particularly in Europe (its origins, entity and social acceptance), the paper then discusses the classification of general countries’ “models” of sex working taxation. The corresponding regimes of each country are then examined in greater depth. Finally, the paper considers the main “sex industry taxes” applied in a number of countries, as well as the current proposals to enlarge that number.