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Compared To What? Menstruation, Pregnancy, And The Complexities Of Comparison, Emily Gold Waldman
Compared To What? Menstruation, Pregnancy, And The Complexities Of Comparison, Emily Gold Waldman
Elisabeth Haub School of Law Faculty Publications
When crafting a sex discrimination argument, finding the right comparison can be crucial. Indeed, comparison-drawing has been a key strategy for advocates challenging the constitutionality of the tampon tax. In their 2016 lawsuit challenging New York’s tampon tax, the plaintiffs alleged that the New York State Department of Taxation and Finance had imposed a “double standard” when deciding which products would be considered tax-free medical items and which would not. Similar arguments were made in the subsequent challenge to Florida's tampon tax. In both cases, the arguments had powerful rhetorical force, helping to effectuate legislative repeal of the tampon taxes …
Tampon Taxes, Discrimination, And Human Rights, Bridget J. Crawford
Tampon Taxes, Discrimination, And Human Rights, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
This Article makes two contributions to the study of taxation. First, it argues that the “tampon tax”--an umbrella term to describe sales, VAT, and similar “luxury” taxes imposed on menstrual hygiene products--illustrates how deeply embedded gender is in legal structures such as the tax system that are thought to be neutral. Second, this Article posits that tax reform is an essential tool in achieving both gender equality and human rights. In recent months, activists around the globe have harnessed the power of the Internet to raise awareness of the tampon tax. In response to pressure from constituents, five states and …