Work

Free the period? Evaluating tampon tax reforms using household scanner data

Year: 2025

Type: article

Abstract: We study price and volume effects of value added tax reductions for period products. We exploit varying treatment intensities and timing in several European countries and find that prices decrease by 10-14%. This corresponds to full pass-through 12 months post policy change, with low-income households benefiting the most. While the average effect on aggregate purchase volumes is statistically zero, low income households’ demand is stimulated. We find evidence that prices of top-selling products decrease less while households purchase higher quality products as a result of the tax reform.

Source: Journal of Economic Behavior & Organization

DOI: 10.1016/j.jebo.2025.107356

Authors: Klara Kinnl, Ulrich Wohak

Institution: Vienna University of Economics and Business

Language: English

Topic: Consumer Market Behavior and Pricing

Subfield: Marketing

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: No poverty

Open Access status: hybrid

Estimated APC paid: $3,180