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Women’s Equality Starts With Ending the Tampon Tax

Women’s Equality Starts With Ending the Tampon Tax

Women’s Equality Starts With Ending the Tampon Tax | Read op-ed by Magdalena Sepúlveda and Catarina Albuquerque

 

On the occasion of the International Menstrual Hygiene Day, GI-ESCR’s Executive Director Magdalena Sepúlveda and Catarina Albuquerque sign a vibrant article about the importance of understanding and making visible the existence of "menstrual poverty" that millions of women experience. The authors call on governments around the world to take concrete actions to ensure safe, hygienic and dignified menstruation for all women.

This Menstrual Hygiene Day, we call on governments around the world to tackle head on period poverty. They should eliminate any bias in tax or other legislation which are contributing to gender discrimination. Governments should consider eliminating the “tampon tax” or applying exceptions or 0% VAT rates to these essential basic good. They should also support the movements to promote widespread sanitary supply availability and consider providing complementary feminine hygienic supplies in certain spaces such as schools, homeless shelters and for women from low-income backgrounds, with the aim of eradicating period poverty. These measures would have an immeasurable benefit to women and would be a major step for  gender equality .

Periods may only happen to part of the population, but the safe, hygienic, and dignified menstruation benefits all of us.

At any given time, 800 million people around the world have their period, and an average woman spends 3,000 days of her life menstruating. Even though some people are not comfortable talking about menstruation, the cost of menstrual hygiene products, and other costs associated with managing menstruation, are unaffordable to many. Being unable to afford products such as tampons, pads or liners to manage menstrual bleeding reinforces gender inequalities. The lack of access to sanitary products is a major barrier for millions of women and girls [MSC1] worldwide to reach their social and economic potential.

This Menstrual Hygiene Day, we are breaking the silence on the issue of period poverty, what creates it, and how to end it. Ensuring affordable menstrual health should be considered a major public health and human rights issue. It is a matter of dignity for many low-income menstruators. It negatively impacts access to public and private spaces, gender equality, and social justice. Too many women at some stage in their life will have sacrificed school, work, and socializing because they can’t afford to manage their periods safely and with dignity, and this is disproportionately affecting their life chances. Women also lose pay and education due to missing school and work due to period pain and other menstrual health problems. All these women are living in period poverty - a reality made worse by stigma.

One in 10 women aged 14 to 21 in the United Kingdom, over half of teenage girls in Sub-Saharan Africa, and 70% of women in India cannot afford sanitary pads. Even in the United States, a recent study found that two-thirds of low-income women in St. Louis, MO couldn’t afford menstrual products, instead using cloth, rags, or toilet paper taken from public bathrooms.

Shrouded in ignorance and misinformation, periods are taboo topics, not to be discussed openly, especially among men. Because men make up the majority of the world’s leaders, including health leadership, menstrual health is left out of health policies, plans and budgets. In this very concrete way, the imbalance of political power between genders in decision-making leads to inequalities in access to education, and wealth. It can literally be lethal, when women and girls living in poverty must resort to reuse old products, newspapers, toilet paper, socks, rags, leaves, mud, and such other health-threatening materials to manage their flow. 

One example of how period poverty is ultimately a symptom of systemic discrimination against women is the so called ‘tampon tax’ that exists in most countries, and which classifies menstrual products as ‘luxury’ and ‘non-essential’, while exempting other hygiene products such as deodorants and razors. The ‘tampon tax’ illustrates how deeply gendered legal structures such as the ‘neutral’ tax system actually are.

In many U.S. States, items such as dandruff shampoo, Rogaine, or drugs to treat hair loss or erectile dysfunctions Viagra are tax-exempt, yet thirty states still tax tampons and pads, refusing to classify them as “necessities for life.” One study on gender pricing in New York found that women’s products overall cost an average of 7% more than men’s products, and when it came to personal care items, the differential was 13%.

Ultimately, the ‘tampon tax’ is both a form of gender discrimination and a violation of human rights norms.
 
Slowly but surely, more and more countries are making progress. Thanks to women’s organizing  and female political leaders putting a spotlight on women’s health needs, governments are increasingly devising policies to make sanitary products more accessible. Not only through tax reduction, but also other measures such as subsidies or free distribution. Scotland recently became the first country in the world to ensure that tampons and sanitary pads are free for anyone who needs them. In 2017, Nepal began distributing free sanitary pads in schools across the country with the hope of reducing school absenteeism. And in Nigeria, the Federal Government classified locally produced sanitary pads as one of 20 basic food items exempted from a new Valued Added Tax (VAT) increase. In 2018 Colombia removed all taxes from pads and tampons, extending the exemption to menstrual cups this April. In 2004, Kenya was the first nation to stop taxing menstrual products. Canada ended the tax in 2015; Australia, India, and Malaysia did the same in 2018; and the United Kingdom became the latest country to do so earlier this year. In just the last year alone, five U.S. states – Ohio, Rhode Island, Utah, Washington and California – have ended their tax on tampons.

Making period products affordable is not only a necessary step towards gender equality but a crucial step in breaking down the barriers that stigmatize menstruation. It is a recognition that women’s biological processes will no longer hinder their education and future prospects, thus contributing to the fight for full gender equality. 

This Menstrual Hygiene Day, we call on governments around the world to tackle head on period poverty. They should eliminate any bias in tax or other legislation which are contributing to gender discrimination. Governments should consider eliminating the “tampon tax” or applying exceptions or 0% VAT rates to these essential basic good. They should also support the movements to promote widespread sanitary supply availability and consider providing complementary feminine hygienic supplies in certain spaces such as schools, homeless shelters and for women from low-income backgrounds, with the aim of eradicating period poverty. These measures would have an immeasurable benefit to women and would be a major step for  gender equality .

Periods may only happen to part of the population, but the safe, hygienic, and dignified menstruation benefits all of us.

About the authors

Catarina de Albuquerque is Executive Director of Sanitation and Water for All. She joined SWA in 2014 and has since raised political will for water, sanitation and hygiene. She has positioned SWA as a vital contributor to the achievement of Sustainable Development Goal 6. She was previously the first UN Special Rapporteur on the human right to safe drinking water and sanitation.

@CatarinadeAlbuq

Dr. Magdalena Sepúlveda is the Executive Director of the Global Initiative on Economic, Social and Cultural Rights. She is a member of the Independent Commission on International Corporate Tax Reform (ICRICT). She is a member of the United Nations (UN) High Level Panel on International Financial Accountability, Transparency and Integrity to Achieve the 2030 Agenda. Previously, she was the first UN Special Rapporteur on Extreme Poverty and Human Rights. @Magda_Sepul

Media coverage:

This article was published in

Mexico Social (Mexico) - ¡Paremos ya la pobreza menstrual!

The Daily Beast (USA) - Women’s Equality Starts With Ending the Tampon Tax

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We have been instrumental in the inclusion of human rights as a guiding principle of the future United Nations Framework Convention on International Tax Cooperation, a multilateral instrument with the potential of raising approx. USD 492 billion per year in public revenues currently foregone to global tax abuse. In the process leading to the ‘Compromiso de Sevilla’ decided at FfD4, we proposed and succeeded in creating a specific human rights workstream within the Civil Society Financing for Development Mechanism, which was critical to ensure that explicit commitments on the matter were included in the negotiating outcome. In a context of cutbacks in multilateral institutions, we have amplified the capacities of technical experts, providing rigorous technical support and leveraging our influence to ensure the enactments of groundbreaking standard-setting instruments, such as the 2025 UN Committee on Economic, Social and Cultural Rights Statement on Fiscal Policy and Human Rights, and the first ex oficio hearing on the Inter-American Commission of Human Rights on Fiscal and Economic Policies to Address Poverty and Structural Inequality, leading to an upcoming thematic resolution on the matter. We have also bridged the silos between multilateral tax discussions and climate finance debates, promoting ambitious financing commitments to increase international and domestic resource mobilisation during COP 28, 29 and 30.

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