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Rivista di diritto finanziario e scienza delle finanze

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Rivista di diritto finanziario e scienza delle finanze

fasc. 02,24 GENNAIO 2019

SEX WORKING AND TAXATION IN EUROPEAN COUNTRIES

Sommario: Sommario: Summary: 1. Introduction. — 2. The origins of sex working and its taxation: existing data and the current debate. — 2.1. Ancient Greece and Rome. — 2.2. Data. — 2.3. The present debate. — 3. The legal framework of sex working: the European models. — 4. The main cases of sex working taxation in Europe. — 4.1. Some general remarks. — 5. Proposals for legalizing and taxing sex work in certain countries. — 5.1. The United States of America. — 5.2. Italy. — 6. Conclusions. — References.
Testo:

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...

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