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.
|Number of pages||20|
|Journal||Australian Tax Forum: a journal of taxation policy, law and reform|
|Publication status||Published - 2017|