The Liminality of Transactional Relationships

Abstract

The law is often uncomfortable with liminal space or the space between absolutes. Liminal space is the grey area that defies labels, and creating rules to regulate and navigate liminalities is ultimately where we often find the most important growth and change. In the world of legal theory, liminality is a space that is defined by power and possibility. Taxing Sugar Babies by Bridget Crawford is an important exploration of our societal discomfort with transactional relationships, and the way in which that discomfort is reflected in our tax law. The term sugar dating has come to mean someone (usually a younger person) accepting money or gifts from a sugar daddy (usually an older person) in exchange for a romantic or sexual attention. Crawford’s work examines the intersection of personal relationships and financial transactions, prompting a deeper reflection on how our legal system responds to evolving social dynamics and challenging us to rethink traditional approaches to regulation.

Keywords: transactional, tax, tax law, taxing, gift, gift tax, gratuitous transfer, shadow gift