ABSTRACT
The term ‘tampon tax’ refers to general consumption taxes (such as VAT and GST) levied on women’s sanitary protection products. In a number of countries, women’s sanitary protection products do not benefit from the reduced or zero rate applied to other basic necessities and, in some cases, to some ‘luxurious items’, like crocodile meat. After a brief analysis of consumption tax systems, it is concluded that such a practice cannot be justified by any reasonable criterion. Women’s sanitary protection products must be considered as essential items and taxed accordingly. If more than one reduced rate and a zero rate are available, the rate applied to the products concerned should be equal to the rate applied to other basic necessities, like foodstuff. This chapter also examines the economic impact of the tampon tax. It is established that while the tax concerned does not constitute a significant burden for individual women, it enables governments to collect substantial sums.
