Tampon Tax

an Analysis of the Tax Treatment Attributed to the Period Products in Brazil

Authors

  • Alina Miyake USP

DOI:

https://doi.org/10.46801/2595-6280.53.1.2023.2260

Keywords:

Tampon Tax, period products taxation, period poverty, gender-based taxation, tax equality, pink tax

Abstract

This paper aims at analyzing the consumption taxes imposed on tampons in Brazil considering the application of the selectivity principle, issues of gender equality, school evasion and health. This study intends to present the problem of period poverty from a Brazilian standpoint, comparing the local responses to this issue with the international trends on the matter. The comparative study will encompass on the one hand the legislation of some countries of Africa, New Zealand, United Kingdom, United States of America and Scotland’s legislations and on the other hand the Federal (IPI and PIS/Cofins) and State (ICMS) legislations on the matter as well as the bills of law under discussion in Brazil.

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Published

2023-04-26

How to Cite

Miyake, A. (2023). Tampon Tax: an Analysis of the Tax Treatment Attributed to the Period Products in Brazil. Revista Direito Tributário Atual, (53), 25–60. https://doi.org/10.46801/2595-6280.53.1.2023.2260

Issue

No. 53 (2023)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2023 Alina Miyake

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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