IDEAS home Printed from https://ideas.repec.org/p/ipu/wpaper/71.html
   My bibliography  Save this paper

Sex working and taxation in European countries

Author

Listed:
  • Luigi Bernardi

    (Università di Pavia)

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.

Suggested Citation

  • Luigi Bernardi, 2018. "Sex working and taxation in European countries," Working papers 71, Società Italiana di Economia Pubblica.
    • Handle: RePEc:ipu:wpaper:71
    as

    Download full text from publisher

    File URL: http://www.siepweb.it/siep/wp/wp-content/uploads/repec/1529068796Bernardi_WP_SIEP_737.pdf
    File Function: Full text
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Cho, Seo-Young & Dreher, Axel & Neumayer, Eric, 2013. "Does Legalized Prostitution Increase Human Trafficking?," World Development, Elsevier, vol. 41(C), pages 67-82.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Niklas Potrafke, 2016. "Policies against human trafficking: the role of religion and political institutions," Economics of Governance, Springer, vol. 17(4), pages 353-386, November.
    2. Melgar, Patricia & Merodio, Guiomar & Duque, Elena & Ramis-Salas, Mimar, 2021. "“Petites Bonnes” minors sex trafficked in Morocco and Spain," Children and Youth Services Review, Elsevier, vol. 120(C).
    3. Tantawy Moussa & Amir Allam & Mahmoud Elmarzouky, 2022. "Global modern slavery and sustainable development goals: Does institutional environment quality matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2230-2244, July.
    4. Majeed, Muhammad Tariq & Malik, Amna, 2017. "Selling Souls: An Empirical Analysis of Human Trafficking and Globalization," MPRA Paper 88850, University Library of Munich, Germany.
    5. Boxell, Levi, 2019. "Droughts, conflict, and the African slave trade," Journal of Comparative Economics, Elsevier, vol. 47(4), pages 774-791.
    6. Seo-Young Cho, 2012. "Integrating Equality: Globalization, Women's Rights, and Human Trafficking," Economics of Security Working Paper Series 69, DIW Berlin, German Institute for Economic Research.
    7. Seo-Young Cho, 2015. "Modeling for Determinants of Human Trafficking: An Empirical Analysis," Social Inclusion, Cogitatio Press, vol. 3(1), pages 2-21.
    8. He, Guojun & Peng, Wenwei, 2022. "Guns and roses: Police complicity in organized prostitution," Journal of Public Economics, Elsevier, vol. 207(C).
    9. Rauscher, Michael & Willert, Bianca, 2020. "Modern slavery, corruption, and hysteresis," European Journal of Political Economy, Elsevier, vol. 64(C).
    10. Willert, Bianca, 2018. "Masters and slaves: A matching approach with heterogeneous workers," Thuenen-Series of Applied Economic Theory 159, University of Rostock, Institute of Economics.
    11. Michael Rauscher & Bianca Willert, 2019. "Slavery, Corruption, and Institutions," CESifo Working Paper Series 7944, CESifo.
    12. Yselle Flora Kuete Malah & Simplice Asongu, 2021. "An empirical analysis of human trafficking in an era of globalization," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 49(7), pages 1269-1283, October.
    13. Christine Bokayo Arero, MPH & Keraka Nyanchoka Margaret, PhD (Professor) & AKINPELU, Ibrahim Lanre & OJO Solomon Ayantayo & ADEGOKE Olusegun Steve & AKANMU, Rahman Opeyemi, 2021. "The Security Implications of Child Trafficking In Nigeria: The Interventions of NAPTIP," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(12), pages 216-228, December.
    14. Jakobsson, Niklas & Kotsadam, Andreas, 2015. "The Economics of Trafficking for Sexual Exploitation," Memorandum 07/2015, Oslo University, Department of Economics.
    15. Niklas Potrafke, 2015. "The Evidence on Globalisation," The World Economy, Wiley Blackwell, vol. 38(3), pages 509-552, March.
    16. Paul Bisschop & Stephen Kastoryano & Bas van der Klaauw, 2017. "Street Prostitution Zones and Crime," American Economic Journal: Economic Policy, American Economic Association, vol. 9(4), pages 28-63, November.
    17. Oksana Nezhyvenko, 2018. "Informal Employment in Ukraine and European Union Transition Countries," Erudite Ph.D Dissertations, Erudite, number ph18-03 edited by Philippe Adair, February.
    18. Shoji, Masahiro & Tsubota, Kenmei, 2022. "Sexual exploitation of trafficked children: Survey evidence from child sex workers in Bangladesh," Journal of Comparative Economics, Elsevier, vol. 50(1), pages 101-117.
    19. Seo-Young Cho, 2016. "Liberal coercion? Prostitution, human trafficking and policy," European Journal of Law and Economics, Springer, vol. 41(2), pages 321-348, April.
    20. Keskin, Burcu B. & Griffin, Emily C. & Prell, Jonathan O. & Dilkina, Bistra & Ferber, Aaron & MacDonald, John & Hilend, Rowan & Griffis, Stanley & Gore, Meredith L., 2023. "Quantitative Investigation of Wildlife Trafficking Supply Chains: A Review," Omega, Elsevier, vol. 115(C).

    More about this item

    Keywords

    sex working; taxation; European Countries;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ipu:wpaper:71. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Monica Bozzano (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.