The Tax on Feminine Hygiene Products: Is This Reasonable Policy?

20 Pages Posted: 18 Oct 2017

See all articles by Christina Do

Christina Do

Curtin University

Helen Hodgson

Curtin University - Curtin Law School

Nicole Wilson-Rogers

Curtin University - Curtin Law School

Date Written: November 21, 2016

Abstract

This article considers the current debate surrounding the application of broad‑based consumption taxes such as the goods and services tax (GST) levied in Australia to feminine hygiene products. In particular, it considers whether the tax on feminine hygiene products is reasonable policy. In considering this debate, reference is made to the current legislative framework and history of applying GST to feminine hygiene products. It also considers some brief international comparisons and the competing arguments for and against taxing feminine hygiene products.

Suggested Citation

Do, Christina and Hodgson, Helen and Wilson-Rogers, Nicole, The Tax on Feminine Hygiene Products: Is This Reasonable Policy? (November 21, 2016). Australian Tax Forum, Vol. 32(3), 2017. Available at SSRN: https://ssrn.com/abstract=3054878

Christina Do (Contact Author)

Curtin University ( email )

Kent Street
Bentley
Perth, WA WA 6102
Australia

Helen Hodgson

Curtin University - Curtin Law School ( email )

Australia

Nicole Wilson-Rogers

Curtin University - Curtin Law School ( email )

Australia

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
1
Abstract Views
623
PlumX Metrics