V.A.T., Taxation and Prostitution: Feminist Perspectives on Polok

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.     

Reunification in Intrafamilial Child Abuse Cases: A Model for Intervention

In response to a growing number of requests to help reunify parents and children separated by allegations of child abuse, we developed a model for intervention informed by clinical experience, feedback from clients and professionals, and insights from a growing body of interdisciplinary literature. This article presents a retrospective analysis of 29 intrafamilial cases describing the intervention, outcomes, and problems presented by these challenging situations. The safety and protection of the child was the paramount consideration in determining success, whether or not reunification was achieved. Using informal follow‐up data, 24 of the 29 cases were categorized as successful, 21 resulted in full or partial reunification, and 3 cases resulted in the voluntary or court‐ordered withdrawal of an accused father believed to pose a risk to the child. In 5 cases, the nonaccused parent thwarted efforts at reunification, and the case returned to the court of relevant jurisdiction.     

The Breadwinner, his Wife and their Welfare: Identity, Expertise and Economic Security in Australian Post-War Reconstruction

The architects of Australian post-war reconstruction had learned from the experience of the Depression that subordinating the social order to economic objectives could have disastrous results. In Australia as elsewhere, interwar political and civic institutions were not sufficiently robust to protect society from the instability of a system based on the economically rational choices of individual entrepreneurs. High unemployment, which had characterised the interwar years and reached catastrophic levels in the Depression, convinced the architects of post-war reconstruction that new political institutions were necessary. The civil and political institutions they attempted to create were expressed in a particular anthropology constituted around their own identity as experts and the identities of the entrepreneur, the breadwinner and his wife.     

Introduction: The state of labor in the People’s Republic of China

Studies in Comparative International Development -     

The place of women in European royal succession in the middle ages

When in 1997 Professor Michael Bennett announced his rediscovery of Edward III’s succession charter of 1376, the general press proclaimed that succession to the English throne had for the first time been made a male preserve, and that before that date there had been no barrier to a woman occupying the throne, citing, for example, the case of Matilda, daughter of Henry I. But is this correct? By examining examples from both Britain and continental Europe from c.1100 onwards, this paper seeks to establish the true position of women in the succession to European thrones before ‘effective’ female rulers – those who ruled independently of husbands or regents – became a regular feature of the political landscape from the late fifteenth century onwards.     

Hearing silenced voices: developing community with an advisory committee

This article focuses on the challenges and effects of adhering to community participation as a principle of community development and the related issue of reflecting diverse representation in prevention and health promotion planning. As a requirement of funding agencies, the consequences of upholding these principles in light of the resources made available are explored. Information is drawn from a case study of an advisory committee with diverse membership. A participatory evaluation of this committee illustrates the difficulties encountered when a community agency initiated a health promotion project to address the needs of women who are non‐verbal and at risk of sexual assault. Suggestions are made as to how these difficulties may be overcome. The advisory committee is a common means for community development but also has the potential to be a model for increased communication and understanding.