Taxes and gender equality: The incidence of the ‘tampon tax’

B-Tier
Journal: European Economic Review
Year: 2025
Volume: 177
Issue: C

Authors (3)

Buettner, Thiess (not in RePEc) Hechtner, Frank (not in RePEc) Madzharova, Boryana (not in RePEc)

Score contribution per author:

0.670 = (α=2.01 / 3 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

This paper uses a permanent reduction of the “tampon tax” in Germany to study the price and unit-sales effects of the tax. Exploiting an extensive data set on the sales and scanner prices of feminine hygiene products in Germany and Italy, our results show that the incidence of tampon taxes is fully on consumers, while demand for these products is price-inelastic. We do not find cross-price effects for a closely related product group, which remained taxed at the standard tax rate. We conclude that reducing taxes on feminine hygiene products could be an effective measure to address “period poverty”.

Technical Details

RePEc Handle
repec:eee:eecrev:v:177:y:2025:i:c:s0014292125001047
Journal Field
General
Author Count
3
Added to Database
2026-01-25