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Unpublished Paper
Exotic Dancing: Taxable Gyrations or Exempt Art
ExpressO (2014)
  • John O. Hayward, Bentley College
Exotic dancers usually embroil themselves in censorship battles with local authorities. But recently they have drawn the attention of tax authorities who have tussled with the owners of so-called “gentlemen’s clubs” over whether the exotic dancing performed in their establishments are subject to taxation. This paper examines several recent cases where state authorities choose to tax exotic dancing while at the same time exempting what some jurists regard as comparable choreographic performances. In the opinion of these commentators, the tax authorities exhibited a bias against low-brow artistic expression, thus engaging in impermissible content discrimination. It advances the proposition that judges should not make artistic evaluations, and concludes with a plea that government officials ought not to tax artistic expression simply because they deem it distasteful or offensive.
  • taxation,
  • constitutional law,
  • exotic dancing,
  • free expression
Publication Date
September 16, 2014
Citation Information
John O. Hayward. "Exotic Dancing: Taxable Gyrations or Exempt Art" ExpressO (2014)
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