To tax or not to tax? tampon taxes and gender (in)equality: The cyprus case-study

Giokaris, Ioannis P and Pouliasi, Maria Eleni (2020) To tax or not to tax? tampon taxes and gender (in)equality: The cyprus case-study. Cyprus Review, 32 (1). pp. 257-278. ISSN 10152881

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The ‘tampon tax’ is a consumption based tax, imposed on products of menstrual hy-giene, which has come to the centre of attention worldwide as feminist activists keep protesting against its imposition. This article suggests that the VAT directive itself violates the charter of fundamental rights of the EU, as it obliges the member States to impose at least 5% VAT on sanitary products, the consequence of that being that the domestic law implementing the directive necessarily violates the charter as well. Although Cyprus imposes the lowest VAT rate possible, the level of awareness in the Republic as well as the cover of the topic by the local media is surprisingly low com-pared to the international evolutions in the field, while its domestic law is violating gender equality, despite the correct implementation of the directive

Item Type: Article
Keywords: Tampon Ta | Gender Inequality | Discrimination | VAT Directive | Taxation
Subjects: Social Sciences and humanities > Social Sciences > Law and Legal Studies
JGU School/Centre: Jindal Global Law School
Depositing User: Amees Mohammad
Date Deposited: 24 Dec 2021 06:26
Last Modified: 01 Feb 2022 11:57
Official URL:
Additional Information: The authors would like to thank the participants, students of the University of Nicosia, account�ants, lawyers and secretaries for the time dedicated to answer our questionnaires and for giving such valuable feedback. Maria Pouliasi would like to thank warmly the Foundation for Education and Eu�ropean Culture and especially its founders, Mr. Nikos and Lindia Triha for honoring her through the grant of the merit-based scholarship of the Foundation with the purpose of pursuing postgraduate studies at the University of Cambridge. She also wishes to address special acknowledgements to Nep�tune Lines for granting her their merit-based scholarship for the same purpose. Dedications: Ioannis Giokaris would like to dedicate this article to the memory of his uncle, Pavlos Elpidorou and to the memory of his grandmother, Barbara Giokari. Maria Eleni Pouliasi would like to dedicate this article to the memory of Charalampos Pouliasis and thank him for being such a wonderful father. May God rest their souls in peace


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