Sex work and gendered tax imaginaries

Abstract

By exploring how the taxation of sex work is interpreted and explained, this article aims to expand theoretical and empirical understandings of tax imaginaries – the collectively formed meanings ascribed to taxes, taxpaying, and the purposes they serve – and how gender is mobilised in their construction. It argues that tax imaginaries created and circulated through online expert commentaries on the taxation of prostitution in Italy discredit sex workers through well-established stigmatising gendered tropes, trivialise the predicaments that they face as taxpayers, and ignore or dismiss systemic ambiguities and discriminations that disadvantage sex workers as citizens. Old prejudices against sex workers are thus reinforced and new ones constituted through these tax imaginaries, while the social inequality and marginalisation experienced by sex workers is obscured.