Erika Johanna Lara-Vargas has published El Impuesto de Valor Agregado (IVA) en los productos de gestión menstrual en Uruguay: políticas públicas “neutras” al género vs feminismo estatal, in Revista Límbica Vol. II Núm. 2 (2021), ISSN 2718-7241. Here’s the English-language abstract for Value Added Tax (VAT) on menstrual management products in Uruguay: “gender-neutral” public policies vs state feminism:
The Value Added Tax (VAT) establishes tax rates of 22% for goods and services in Uruguay, a minimum rate of 10% and tax exemptions. However, menstrual management products, as they are not included in the minimum rate or exemptions, pay 22% VAT, a tax that, due to the nature of the product, is discriminatory. This paper presents a review regarding the importance of state feminism in the formulation and implementation of public policies, including those wrongly called “gender-neutral”, such as VAT. It is proposed that, in order to achieve less patriarchal and androcentric legislations, which promotes equality as a right, it is necessary that states such as Uruguay structured themselves under state feminism and focus their efforts on the reformulation or repeal of those discriminatory laws, such as VAT on menstrual products. Likewise, measures aimed at gender equality must be formulated, such as the elimination of VAT on menstrual products, for the subsequent achievement of strategic measures that transform gender relations and address differential inequalities, such as free access to menstrual management products by all the menstruating people.
The full article is here (Spanish-language version only).