Taxes and Gender Equality: The Incidence of the "Tampon Tax"

Büttner T, Hechtner F, Madzharova B (2025)

Publication Language: English

Publication Type: Journal article, Original article

Publication year: 2025

Journal

European Economic Review Elsevier

Book Volume: Volume 177

Pages Range: 105054

DOI: 10.1016/j.euroecorev.2025.105054

Open Access Link: https://doi.org/10.1016/j.euroecorev.2025.105054

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”.

Authors with CRIS profile

Thiess Büttner Lehrstuhl für Volkswirtschaftslehre, insbesondere Finanzwissenschaft Frank Hechtner Lehrstuhl für Betriebswirtschaftliche Steuerlehre

How to cite

APA:

Büttner, T., Hechtner, F., & Madzharova, B. (2025). Taxes and Gender Equality: The Incidence of the "Tampon Tax". European Economic Review, Volume 177, 105054. https://doi.org/10.1016/j.euroecorev.2025.105054

MLA:

Büttner, Thiess, Frank Hechtner, and Boryana Madzharova. "Taxes and Gender Equality: The Incidence of the "Tampon Tax"." European Economic Review Volume 177 (2025): 105054.

BibTeX: Download