Tax Policy and Feminism: Competing Goals and Institutional Choices

Alstott, Anne

doi:10.1017/cbo9780511609800.013

Cited by 10 publications

(13 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Although understanding the economic incidence of tampon tax repeals will be important for state policymakers, we do not downplay the importance of the expressive value of repealing tampon taxes: even if the economic benefits of the tax repeal were not borne by consumers, repealing tampon taxes could promote women's health and gender equality by changing attitudes and removing stigmas (McAdams ). The symbolism of the tax may itself partly be the goal of advocates for a tampon tax repeal (e.g., Alstott ).…”

Section: Discussionmentioning

confidence: 99%

Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey

Cotropia¹,

Rozema²

2018

J Empirical Legal Studies

View full text Add to dashboard Cite

Many state and local governments exclude some medical products from the sales tax base, including some that are primarily used by men such as hair growth products. However, tampons and other menstrual hygiene products are subject to sales taxes in most states. A recent social movement advocates for the repeal of these “tampon taxes” and several class action lawsuits have been filed against states citing equal protection violations. In this article, we use the 2005 elimination of menstrual hygiene products from the sales tax base in New Jersey as a natural experiment to study who benefits from the repeal of tampon taxes. We find that the tax break is fully shifted to consumers, but that the tax break is not distributed equally. Low‐income consumers enjoy a benefit from the repeal of the tax by more than the size of the repealed tax. For high‐income consumers, the tax break is shared equally with producers. The results suggest that repealing tampon taxes removes an unequal tax burden and could make menstrual hygiene products more accessible for low‐income consumers.

show abstract

Section: Discussionmentioning

confidence: 99%

Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey

Cotropia¹,

Rozema²

2018

J Empirical Legal Studies

View full text Add to dashboard Cite

show abstract

“…Poboljšanje položaja žena u Republici Srbiji je vidljivo, međutim, ideal u pogledu ostvarivanja jednakih prava između muškaraca i žena nije dostignut, na šta upućuju podaci iz raznih izvora kao što su Nacionalna strategija za rodnu ravnopravnost (dalje: NSRR), godišnji izveštaji Poverenika za zaštitu ravnopravnosti, izveštaj o poštovanju mera Konvencije o eliminisanju svih oblika diskriminacije žena, kao i Izveštaj Evropske komisije. 1 Žene su i dalje neretko ekonomski zavisne od muškaraca (očeva, Republici Srbiji očigledan, i dalje izostaju mere koje bi značajnije uticale na poboljšanje položaja žena. 8 Iako je poboljšanje položaja žena prepoznato kao problem koji treba rešavati, društvo u Republici Srbiji je i dalje inertno, te adekvatne mere izostaju.…”

Section:  Uvodunclassified

Taxation for gender equality: Proposal of measures for the Republic of Serbia on the road to European integration

Ivanov¹

2020

Pravni zapisi

View full text Add to dashboard Cite

Rodna ravnopravnost u Republici Srbiji još uvek nije dostignuta. Nezaposlenost žena od preko 11% i neaktivnost od preko 50% predstavljaju zabrinjavajuće podatke za Republiku Srbiju i njen održivi razvoj. Problem položaja žena je prepoznat, međutim, adekvatne mere koje bi ga rešile još nisu donete. U ovom radu je data analiza potrebe za ekonomskim osnaživanjem žena u Republici Srbiji, kao i adekvatnosti poreskih mera za dostizanje takvog cilja, na osnovu čega se predlaže šest poreskih mera. Mere imaju za cilj ekonomsko osnaženje žena, pre svega kroz njihovo zaposlenje i ohrabrenje za ostvarivanje imovinskih prava, a za sobom povlače i brojne druge pozitivne efekte na položaj žena. Predložene mere su poreske olakšice koje imaju za cilj da podstaknu fleksibilne oblike rada (rad na nepuno radno vreme i rad "od kuće") i mogućnost čuvanja dece zaposlenih. Takođe, u radu se predlaže i povećanje poreskog tereta za poklanjanje muškom članu porodice udela na poljoprivrednom zemljištu od strane ženskog člana porodice.

show abstract

“…21 This emerging approach is interdisciplinary in its nature and is influencing various research fields, challenging and overturning some of their commonly held assumptions. 22 While different aspects of taxation and social policy have also been addressed, 23 both the traditional and the new fiscal sociology have not yet explicitly considered fiscal policy as a causal factor in the evolution of social programs in general, and of social insurance institutions in particular.…”

Section: Social Insurance Programs As Revenue-raising Institutionsmentioning

confidence: 99%