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Exotic Dancing: Taxable Gyrations Or Exempt Art, John O. Hayward
Exotic Dancing: Taxable Gyrations Or Exempt Art, John O. Hayward
John O. Hayward
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 …
The Free Exercise Clause: Fealty To God Or Caesar, John O. Hayward
The Free Exercise Clause: Fealty To God Or Caesar, John O. Hayward
John O. Hayward
This essay furnishes a modest definition of “religion,” briefly reviews the historical background of the Free Exercise Clause, examines several significant U.S. Supreme Court decisions, including the controversial Hobby Lobby case, that have defined, expanded and limited this clause, and finally, argues that the Court in interpreting the Free Exercise clause should be mindful of the writings of seventeenth century political philosopher John Locke (1632-1704), who maintained that the state should allow all religions to pursue their own goals as long as they don’t produce civil harms. Lastly, the article concludes with a caveat that a country whose citizens have …
Exotic Dancing: Taxable Trash Or Exempt Art, John O. Hayward
Exotic Dancing: Taxable Trash Or Exempt Art, John O. Hayward
John O. Hayward
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 two 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 …