Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey

The study examined the impact of New Jersey's 2005 repeal of sales taxes on menstrual hygiene products, using it as a natural experiment. It found that the tax break was fully passed on to consumers, but the benefits were not equally distributed. Low-income consumers gained more than the value of the repealed tax, while high-income consumers shared the benefit equally with producers. The findings suggested that repealing tampon taxes could alleviate an unequal tax burden and improve access to menstrual hygiene products for low-income individuals.