Sex working and taxation in European countries

Luigi Bernardi ()
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Luigi Bernardi: Università di Pavia

Working papers from Società Italiana di Economia Pubblica

Abstract: 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.

Keywords: sex working; taxation; European Countries (search for similar items in EconPapers)
JEL-codes: H20 H24 H70 (search for similar items in EconPapers)
Date: 2018-06
New Economics Papers: this item is included in nep-pbe and nep-pub
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