https://www.msn.com/en-us/news/us/th...es/ar-AA1mwPqg
Her point is that under the law, money earned via illegal activities is still taxable. That is how they got Al Capone: failure to pay taxes.
Anyway, if hooking is going to ever get legalized even if only to legalize independent escorts, it'll prob require the argument: no taxation w/o representation. If escorts will ever find legality and legitimacy, they'll prob need to start by paying taxes on their income.