Journal of Free Speech Law: "Taxing Nudity: Discriminatory Taxes, Secondary Effects, and Tiers of Scrutiny," by Prof. Alexander Volokh (Emory)
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Just published in the Journal of Free Speech Law, and available here; here's the Abstract: In recent years, states have passed "pole taxes," i.e., taxes targeting nude dancing at adult entertainment establishments. Such taxes generally target establishments where alcohol is consumed, and the proceeds generally fund programs that benefit victims of sex crimes (or similar). Some of these taxes are "erotic-expression taxes" that specifically target sexual dance or other expressive conduct, while others are more general "nudity taxes" that are not defined by reference to expressive conduct.
Journal of Free Speech Law: "Taxing Nudity: Discriminatory Taxes, Secondary Effects, and Tiers of Scrutiny," by Prof. Alexander Volokh (Emory)
Journal of Free Speech Law: "Taxing Nudity…
Journal of Free Speech Law: "Taxing Nudity: Discriminatory Taxes, Secondary Effects, and Tiers of Scrutiny," by Prof. Alexander Volokh (Emory)
Just published in the Journal of Free Speech Law, and available here; here's the Abstract: In recent years, states have passed "pole taxes," i.e., taxes targeting nude dancing at adult entertainment establishments. Such taxes generally target establishments where alcohol is consumed, and the proceeds generally fund programs that benefit victims of sex crimes (or similar). Some of these taxes are "erotic-expression taxes" that specifically target sexual dance or other expressive conduct, while others are more general "nudity taxes" that are not defined by reference to expressive conduct.