In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK. The research for this article is part of the FairTax EU project, which is funded by the European Union’s Horizon 2020 (...) research and innovation programme 2014-2018, grant agreement No. FairTax 649439. (shrink)

ConclusionTo paraphrase marjorie Kornhauser’s famed observation, a taxcollection system for revenue only is a chimera. If, for the American woman, tax collection were only, and only ever, about revenue, then they would have constantly and consitently collect it from us. When we did not have what they say we should have, then they would penalise us. The fact of the matter is, that when they do collect it from us, it is, more often than not, because they have been successful (...) in their efforts to help us sustain ourselves in an image which they have created. One problem with self-assessment is that exemplary penalties are allowed; indeed, arede rigeur. The latest example of a feminine image which spurrerd the American tax collector to action is the Leona Helmsley equation of consumption—plus—feminine equals “ off with her head”. If only for this reason, self assessment demands to be, as Handelman and Green might argue, politicised with the feminine voice. (shrink)

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. (shrink)