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

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  • Kinnl, Klara
  • Wohak, Ulrich

Abstract

We study price and volume effects of value-added tax (VAT) reductions for period products. We exploit varying treatment intensities and timing in several European countries and find that prices decrease by 10–13 %. This corresponds to full pass-through 12 months after the VAT reduction. The average effect on aggregate purchase volumes is statistically zero, and we find no evidence that low-income households are disproportionately affected by the reforms. We find homogeneous pass-through for market- and product-level competition measures and provide suggestive evidence that households’ propensity to purchase branded products increases in the months after the tax reform.

Suggested Citation

  • Kinnl, Klara & Wohak, Ulrich, 2026. "Free the period? Evaluating tampon tax reforms using household scanner data," Journal of Economic Behavior & Organization, Elsevier, vol. 241(C).
    • Handle: RePEc:eee:jeborg:v:241:y:2026:i:c:s0167268125004731
    DOI: 10.1016/j.jebo.2025.107356
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    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • L5 - Industrial Organization - - Regulation and Industrial Policy

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