Previously, I blogged the abstract, introduction, Part I, and Part II of my new article, Taxing Nudity: Discriminatory Taxes, Secondary Effects, and Tiers of Scrutiny, which has just been published in the Journal of Free Speech Law. It's based on my work with the Georgia Association of Club Executives v. Riley case, where we challenged a Georgia tax on adult entertainment establishments on First Amendment/free speech grounds.
In this final post, I'll give you Part III, "Taxation and the Necessity Inquiries", which explains why the tax should fail under strict scrutiny and is vulnerable even under intermediate scrutiny. And I'll end with the Conclusion. (The article obviously has a lot of footnotes — go to the article itself if you want to see those.)
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