Samenvatting

In 2000 the Netherlands has lifted the ban on brothels. By legalizing sex work the Dutch government aimed to increase the opportunities to regulate this sector and to improve the social position of sex workers. This article examines to what extent the application of a particular fiscal regulation known as ‘opting-in’ to certain branches of the Dutch prostitution industry is legitimate from a socio legal perspective. It takes into account both the efficacy of the regulation with an eye on achieving the goals which were formulated in 2000 and the experiences of sex workers with this fiscal construction. Aubert’s theory regarding the influence of social factors on the observance of regulations is used to explain the discrepancy between the high degree of acceptance of the regulation amongst sex workers and the limited effectiveness with regard to the improvement of their labour rights.