It seems like most of the answers are missing your actual question which is why the social construct of swearing exists at all and why do we have to protect kids from arbitrary words. But if you think about it all swear words are just slang that was created to like, talk about sex or insult people. So situations where doing that would be bad, like around kids, is where it’s considered inappropriate. Even if you use them in a way that’s not actually about sex or insults, the origins of the word are still offensive so they keep the shock factor because they remind you of that on some level, and those aren’t topics we want kids thinking or talking about.
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