Tampon Tax, Gender Equality and the Equity-Efficiency Trade-Off in Taxation

Abstract

The tampon tax refers to the levies imposed on menstrual products, purchased by women due to essential health needs. These taxes are considered indicators of economic policies that reinforce gender inequality and adversely affect women’s daily lives and economic activities, leading to significant issues of social and economic justice. This study addresses the tampon tax not only from a fiscal policy perspective but also within the contexts of gender equality and human rights. Taxation practices on menstrual products across different regions are comparatively analyzed, with a focus on the evolution of the tampon tax from its inception to the present day. Our comparative analysis of European Union Member States and Türkiye provides a robust framework for discussing these issues while drawing attention to the direct impact of such fiscal policies on women’s everyday lives. Consequently, reducing or eliminating Value Added Tax on menstrual products supports efforts to combat menstrual poverty and societal prejudices. This study highlights the urgent need for policies that reduce or eliminate these taxes to mitigate their negative impact on women’s participation in social and economic life.

Keywords

• Tampon Tax
• Taxation
• Gender Inequality
• Efficiency or Equity.

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