Abstract
Debates concerning the taxation of prostitution have occurred in taxation law and in feminist literature. This article will integrate the case of Polok v. C.E.C. [2002] E.W.H.C, 156; [2002] S.T.C. 361, within the feminist legal canon. The case is discussed in the context of the argument of the European doctrine of fiscal neutrality, which dictates that, regardless of legality as amongst member states, if an activity is levied to V.A.T. in one member state, V.A.T. should be levied on it in all member states. The doctrine of sovereignty accepts the possibility that the integrity of the V.A.T. system may be compromised by the levying of tax on illegal activities, in terms of the cooperation between tax and other aspects of the U.K.’s legal system. European law, feminist law, commodification and the marketplace are all considered within the context of these principles. The article also considers the place of Polok within standard feminist texts on prostitution. Different paradigms of prostitution define different aspects of prostitution as ‘problems’, and the article considers the implications within a feminist reconstruction of Polok of this. The article suggests that the challenge for a feminist analysis of Polok is to remain within the realm of European tax and competition law, and to render the perspective of the employees of the Polok taxpayers part of the substance of the deliberations of the case.
Similar content being viewed by others
References
A.R. Amar (1999) ArticleTitleForeword: The Document and the Doctrine Harvard Law Review 114 26–134
Anonymous (1993) ArticleTitleProstitution: A Narrative By A Former ‘Call Girl Michigan Journal of Gender & Law 1 105–106
M.A. Baldwin (1992) ArticleTitleSplit at the Root: Prostitution and Feminist Discourses of Law Reform Yale Journal of Law & Feminism 5 47–120
M.N. Berman (2001) ArticleTitleCoercion without Baselines: Unconstitutional Conditions in Three Dimensions Georgetown Law Journal 90 1–112
Bernstein, E., “What’s Wrong with Prostitution? What’s Right with Sex Work? Comparing Markets in Female Sexual Labor”, Hastings Women’s Law Journal (1991), 91–117
L. Bornstein (2000) ArticleTitleInclusions and Exclusions in Work-Family Policy: The Public Values And Moral Code Embedded in the Family and Medical Leave Act Columbia Journal of Gender & Law 10 77–124
D.A. Brown (1997) ArticleTitleRace Class, and Gender Essentialism in Tax Literature: The Joint Return Washington & Lee Law Review 54 1469–1512
F. Carr (2002) ArticleTitleV.A.T. and Escort Services Irish Tax Review 15 IssueID3 242–243
C. Chandler (1999) ArticleTitleFeminists as Collaborators and Prostitutes as Autobiographers: De-Constructing an Inclusive Yet Political Feminist Jurisprudence Hastings Women’s Law Journal 10 135–180
A.C. Christian (1997) ArticleTitleThe Joint Return Rate Structure: Identifying and Addressing The Gendered Nature Of The Tax Law Journal of Law & Policy 13 241–376
F.C. Hosson ParticleDe (2003) ArticleTitleTax Competition and Monetary Union: The Neglected Role of Indirect Taxes Intertax 31 IssueID2 56–57
D.J. Doolan SuffixJr. (2002) ArticleTitleCommunity Prosecution: A Revolution in Crime Fighting Catholic University Law Review 51 547–582
N.E. Dowd (1995) ArticleTitleStigmatizing Single Parents Harvard Women’s Law Journal 18 19–60
J.N. Drexler (1996) ArticleTitleGovernments’ Role in Turning Tricks: The World’s Oldest Profession in the Netherlands and the United States Dickinson Journal of International Law 15 201–236
H.B. Fechner (1994) ArticleTitleThree Stories of Prostitution in the West: Prostitute’s Groups, Law and Feminist ‘Truth Columbia Journal of Gender & Law 4 26–72
N.K. Katyal (2002) ArticleTitleArchitecture as Crime Control Yale Law Journal 111 1039–1139
Lacey, N., “Beset by Boundaries: The Home Office Review of Sex Offences”, Criminal Law Review (2001), 3–14
L. Loxton (2004) ArticleTitleKeeping R&D Alive Accountancy 133/1326 55–56
E.J. McCaffery (1993) ArticleTitleSlouching Towards Equality: Gender Discrimination, Market Efficiency, And Social Change Yale Law Journal 103 595–675
J.G. McMullen (1992) ArticleTitlePrivacy, Family Autonomy, and the Maltreated Child Marquette Law Review 75 569–598
K Millet (1969) Sexual Politics Virago Press London
A. Mumford (1997) ArticleTitleLeona Helmsley: The Construction of a Woman Tax Evader Feminist Legal Studies 5 IssueID2 169–194
Note (2002) E.C. Tax Review 11 IssueID3 164
Note (2002) ArticleTitle“Sex and Taxes” Accountancy 129 1304
Note (2002) ArticleTitle“V.A.T. Due on the Oldest Profession” Taxation 148/3846 517
F. Olsen (1984) ArticleTitleStatutory Rape: A Feminist Critique of Rights Analysis Texas Law Review 63 387–432
R.A. Posner (2002) ArticleTitlePragmatism versus Purposivism in First Amendment Analysis Stanford Law Review 54 737–752
R.A Posner (1992) Sex and Reason Harvard University Press Cambridge
G.L. Priest (1994) ArticleTitleThe Ambiguous Moral Foundations of the Underground Economy Yale Law Journal 103 2259–2288
J.D. Rosenberg (1996) ArticleTitleThe Psychology of Taxes: Why They Drive Us Crazy, and How We Can Make Them Sane Virginia Tax Law Review 16 155–236
S.J. Schulhofer (1995) ArticleTitleThe Feminist Challenge in Criminal Law University of Pennsylvania Law Review 143 2151–2207
K.J. Stark (2001) ArticleTitleThe Right to Vote on Taxes Northwestern Law Review 96 191–251
M. Stewart (2000) ArticleTitleCommentary Tax Law Review 54 111–130
A.B Stremler (1995) ArticleTitleSex for Money and the Morning After: Listening to Women and the Feminist Voice in Prostitution Discourse University of Florida Journal of Law & Public Policy 7 189–203
N. Taub (1980) ArticleTitleBook Review Columbia Law Review 80 1686
S.E. Thompson (2000) ArticleTitleProstitution – A Choice Ignored Women’s Rights Law Reporter 21 217–247
J Tiley (2000) Revenue Law Hart Oxford
W.J. Turnier (2003) ArticleTitlePAYE as an Alternative to an Alternative Tax System Virginia Tax Review 23 205–274
J.T. Weiss (2001) ArticleTitleThe Gender Caste System: Identity, Privacy, and Heteronormativity Law & Sexuality 10 123–186
L. Zelenak (1994) ArticleTitleMarriage and the Income Tax Southern California Law Review 67 339–405
V.A. Zelizer (2000) ArticleTitleThe Purchase of Intimacy Law & Social Inquiry 25 817–848
Author information
Authors and Affiliations
Corresponding author
Rights and permissions
About this article
Cite this article
Mumford, A. V.A.T., Taxation and Prostitution: Feminist Perspectives on Polok. Feminist Legal Stud 13, 163–180 (2005). https://doi.org/10.1007/s10691-005-7540-x
Issue Date:
DOI: https://doi.org/10.1007/s10691-005-7540-x