Tackling Period Poverty with Tax Cuts and Social Welfares

Abstract

Lack of menstrual hygiene products and poor access to health care services and medicines for appropriately managing menstrual health among menstruators in the general, inmate, and helpless populations are a widespread national issue. These unmet needs have important consequences for the lives of menstruators. The problems pose health risks and impassible barriers to education and working life and exacerbate the period stigma, which triggers human rights concerns and requires the government to unravel the issues. To this end, laws regarding tax particularly value-added tax and personal income tax, and welfare benefits are widely utilized; however, taking a closer look at the relevant Thai law, we may conclude that reforms and developments are required to support better access to the menstrual health management products and services. Many countries are making good progress in tackling the issues and may offer practical guidance on reforms and developments of Thai laws. Among those countries, this paper will examine laws in the United Kingdom and the United States of America about value-added tax relief benefits on products and services for managing menstrual health, proposed refundable tax credits to provide financial support for expenses of the products and services, and menstrual hygiene product allocation in prisons and shelters. Results from the study conclude that the following measures should be undertaken: further alleviation and elimination of value-added tax imposed upon products and services relating to menstrual health, in particular, applying a zero rate of value-added tax on the supply and importation of women’s sanitary products; provision of cash benefit through tax credits to help menstruators purchase the products; improvements of the three Thai healthcare programs, including increasing access to proper healthcare, expanding the available services, and improving the efficiency and effectiveness; and amendment of correctional laws and helpless protection laws, including ensuring access to appropriate health-care services and sufficient supply of quality products for menstrual health management.