Tampon Tax: Challenges of Women's Rights
Main Article Content
Abstract
Having period should interfere with every woman and girl life during the typical 28-day menstrual cycle. Access to menstrual hygiene products, private space to change, decent toilets, clean water, sanitary bin in which to use them, and the right to manage their menstrual health without shame or stigma, is necessary for every woman and girl who menstruates. However, the menstrual product tax (also called tampon tax) exacerbates the lack of access to menstrual hygiene products due to financial constraints and negatively impact on a girl or woman's ability to access menstrual hygiene products to menstrual health. This paper investigates the consequences of an unusual policy aimed at reducing the burden of these subsidies by abolishing the tampon tax. This paper also provides details on the tampon tax policy, reaction to it and evidence of its impact, particularly in examples of domestic jurisdictions where have abolished or reduced sales taxes for menstrual hygiene products. These examples referred in this paper seek to illustrate the possible effect of the abolition of tampon tax.
Article Details
-
Any opinions expressed in the CMU Journal of Law and Social Sciences are solely those of the authors and do not necessarily reflect the views of the editorial board.
-
The editorial board of the CMU Journal of Law and Social Sciences does not claim copyright. However, proper citation of the source is required.
References
Bennett, Jennifer. “The Tampon Tax: Sales Tax, Menstrual Hygiene Products, and Necessity Exemptions.” Business, Entrepreneurship & Tax Law Review 1, no.1 (2017).
Birmingham City Council. Tackling Period Poverty and Raising Period Awareness: A report from Overview & Scrutiny. Birmingham, UK: Birmingham City Council, 2019.
Canadian Menstruators. “About the campaign the history of battle for tax fairness.” Accessed January 19, 2021 http://www.canadianmenstruators.ca/
Cardoso, F. lauren, Scolese, M. Anna, Hamidaddin, Alzahra. et al. “Period poverty and mental health implications among college-aged women in the United States.” BMC Women's Health 21, no.14 (2021).
Community Food Initiatives North East. ‘Improving Access to Sanitary Products’ CFINE’s Pilot Project Report. Aberdeen, UK : Community Food Initiatives North East, 2018.
Community Foundation Wales. Fund Criteria: Tampon Tax Community Fund. Cardiff, UK: Community Foundation Wales., 2019.
Corlet, Adam. The shifting shape of UK tax: Charting the changing size and shape of the UK tax system. London: Resolution Foundation, 2019.
Corte Constitucional de Colombia. “Sentencia C-117/18.” Accessed January 22, 2021 https://www.corteconstitucional.gov.co/relatoria/2018/C-117-18.htm
Corte Constitucional de Colombia. “Sentencia T-398/19.” Accessed January 22, 2021 https://www.corteconstitucional.gov.co/relatoria/2019/T-398-19.htm
Crawford, J. Bridget & Spivack, Carla. “Tampon Taxes, Discrimination, and Human Rights.” Wisconsin Law Review. 3, (2017).
Department for Digital, Culture, Media & Sport. Tampon Tax Fund 2018/19 - Guidance for applicants. London: Department for Digital, Culture, Media & Sport, 2018.
Dickson, Courtney. “Toronto group petitions against tax on tampons.” Accessed January 20, 2021 https://nowtoronto.com/toronto-group-petitions-against-tax-on-tampons
Do, Christina, Hodgson, Helen. & Wilson-Rogers, Nicole. “The Tax on Feminine Hygiene Products: Is This Reasonable Policy?.” Australian Tax Forum 32, no.3 (2017).
UDC David A. Clarke School of Law. Periods, Poverty, and the Need for Policy: A Report on Menstrual Inequality in the United States. Washington, DC: UDC David A. Clarke School of Law, 2018.
Habbal, H. Hajar. “An Economic Analysis of The Pink Tax.” BA Thesis., Lake Forest College, 2020.
Hartman, Victoria. “End the Bloody Taxation: Seeing Red on the Unconstitutional Tax on Tampons.” Northwestern University Law Review 112, no.2 (2017).
Jurga, Ina, Yates, Marc & Bage, Sarah. Period Tax: Advocacy Guide Version July 2020. Berlin: WASH United gGmbH, 2020.
Kaeding, Nicole. “Tampon Taxes: Do Feminine Hygiene Products Deserve a Sales Tax Exemption?.” Fiscal Fact 156, no. 547 (April 2017): 1-6.
Krenz, Astrid & Strulik, Holger. Menstruation hygiene ma
nagement and work attendance in a developing country, cege Discussion Papers, No. 364. Göttingen: University of Göttingen, 2019.
Lennon, M. A proposal for a Bill to ensure free access to sanity products, including in schools, colleges and universities. Edinburgh: Scottish Parliament, 2017.
Office of the High Commissioner for Human Rights. Menstrual Hygiene and the Human Rights to Water and Sanitation. Geneva: Office of the High Commissioner for Human Rights, (2003).
Office of the High Commissioner for Human Rights. Women’s Rights are Human Rights. Geneva: Office of the High Commissioner for Human Rights, (2014).
Olaya, A. Monica. “Blood, Taxes, and Equality.” Accessed February 11, 2021 https://ohrh.law.ox.ac.uk/blood-taxes-and-equality/
Ooi, Jorene. “Bleeding Women Dry: Tampon Taxes and Menstrual Inequity.” Northwestern University Law Review 113, no.1 (2018).
Tearfund. Sanitation and hygiene in developing countries: A case study from the Democratic Republic of Congo identifying and responding to barriers. Middlesex, UK: Tearfund, 2007.
Tellier, Siri & Hyttel, Maria. Menstrual Health Management in East and Southern Africa: a Review Paper. Johannesburg: United Nations Population Fund, East and Southern Africa Regional Office, 2017.
Tull, Kerina. Period poverty impact on the economic empowerment of women. Brighton, UK: Institute of Development Studies., 2019.
United Nations Children's Fund. Guide to Menstrual Hygiene Materials. New York, NY: United Nations Children's Fund, 2019.
Vermont Commission on Women. Info Sheet: Taxation of Feminine Hygiene Products in VT. Montpelier, VA: Vermont Commission on Women, 2017.
Ware, Jessica. “Tampon tax scrapped in Canada after petition convinces conservative government.” Accessed January 20, 2021 https://www.independent.co.uk/news/world/americas/tampon-tax-scrapped-canada-after-petition-convinces-conservative-government-10283929.html
Weckesser, Annalise, Williams, Gemma, Hewett, Angela & Amie, Randhawa. Best practice and innovations in period poverty and menstruation education initiatives. London: Plan International UK, 2020.
Weiss-Wolf, Jennifer. “U.S. Policymaking to Address Menstruation: Advancing an Equity Agenda.” William & Mary Journal of Women and the Law 25, no.2 (2019).
Welham, Bryn. Taxes and duties for sanitary products in Africa WOW Helpdesk Query 50. London, UK: UK Aid Direct, 2020.
William, Mariama. “Gender, Tax Reform and Taxation Cooperation Issues: Navigating Equity and Efficiency under Policy Constraints." Tax Cooperation Policy Briefs 156, no.9 (September 2019): 1-18.