The discriminatory effects of tampon tax : truth or fable?

Abstract

“Tampon tax” is the colloquial phrase which denotes the taxes levied on female sanitary products. For the purposes of this term paper whenever the term “tampon tax” is used it will refer to the indirect taxation or consumption taxes on menstrual and sanitary products. Such products are taxed differently depending on whether countries classify them as luxuries or necessities. The VAT system deems certain goods as necessary and essential for human beings and hence no taxation is levied on such goods, but sanitary products are deemed as luxuries in many countries. This term paper shall analyse how menstrual products are treated, specifically in the EU under the VAT Directive, and whether these products should be deemed as essentials or luxuries and therefore whether they should be taxed or not. An analysis of case law in the field of taxation will be discussed so as to determine whether there is indeed gender discrimination in taxation in general. Furthermore, specific judgments which have discussed the taxation on menstrual products during the last few years in other countries outside the EU will be analysed since no such judgments have made it to the EU Courts yet. The question of whether this taxation should be abolished at EU level and whether such taxation potentially violates certain conventions which the EU bases its principals on will be discussed in detail.