On the question of taxes, I will only say that I am not an escort and will leave comments/speculation about this question to people who actually are escorts.
Assuming it was within my resources to pay $400 an hour, then for me whether or not it was too much would depend entirely on the quality of the experience.
Not sure if that was directed at me - if so:
https://www.modelmayhem.com/177156
https://www.modelmayhem.com/portfolio/177156/viewall
https://www.modelmayhem.com/portfolio/pic/5571999