„Podatek od bycia kobietą?”, czyli tak zwane podatki: różowy i od tamponów. Analiza porównawcza stanu faktycznego w Polsce i Stanach Zjednoczonych

Abstract

This article presents the problem of price discrimination resulting from different taxation of hygiene products intended exclusively for use by menstruating people. The analysis includes a comparison of the actual situation in Poland and the United States in terms of taxation of peri-menstrual hygiene products, such as tampons, sanitary pads, pads, as well as basic hygiene products. The article raises the issue of the existence of the "Pink Tax" in Poland and its connection with gender marketing, i.e. the use of gender differences to direct products to specific target groups.