Transforming adolescent menstrual health through policy:the role of value added tax exemptions in improving access to sanitary products  

作　　者：Deborah Oluwaseun Shomuyiwa Goodness Ogeyi Odey Antor Odu Ndep Olabode Ekerin Josephine Ndapewoshali Amesho Esperance Luvindao Emery Manirambona Don Eliseo Lucero‑Prisno III 

机构地区：[1]Faculty of Pharmacy,University of Lagos,Lagos,Nigeria [2]Global Health Focus Africa,Lagos,Nigeria [3]Department of Health Policy,London School of Economics and Political Science,LSE,London,UK [4]London School of Hygiene and Tropical Medicine(LSHTM),London,UK [5]Department of Public Health,Faculty of Allied Medical Sciences,College of Medical Sciences,University of Calabar,Calabar,Nigeria [6]School of Public Health,University of Port Harcourt,Port Harcourt,Nigeria [7]Ministry of Health and Social Services,Windhoek,Namibia [8]University of Namibia School of Medicine and Pharmacy,Windhoek,Namibia [9]College of Medicine and Health Sciences,University of Rwanda,Kigali,Rwanda [10]Department of Global Health and Development,London School of Hygiene and Tropical Medicine,London,UK [11]Faculty of Management and Development Studies,University of the Philippines Open University,Los Baños,Laguna,Philippines [12]Faculty of Public Health,Mahidol University,Bangkok,Thailand

出　　处：《Global Health Research and Policy》2024年第1期407-410,共4页全球健康研究与政策(英文)

摘　　要：In Namibia,the Value Added Tax(VAT)Amendment Act 2022,which reclassified the supply of sanitary pads as zero-rated,has significant implications for adolescent girls’menstrual health and education.The policy change responds to the need to address period poverty by making essential menstrual products more accessible and affordable.Men-struation is a normal biological process,and access to sanitary products is a human right.Taxing menstrual products reinforces gender inequalities and raises concerns about the basic rights and dignity of women and girls.The VAT-free policy creates a system to reduce the financial burden on girls and women,making it easier for them to manage their periods safely and with dignity.It has the potential to reduce absenteeism from school,ultimately improving educational outcomes for adolescent girls.However,VAT exemptions alone are insufficient to address the broader accessibility issues that impact menstrual hygiene.Evidence-based policies that focus on the availability and afford-ability of a full range of sanitary products,in conjunction with regulatory mechanisms for price and quality control,are necessary to ensure that menstrual products are safe,affordable,and accessible for all.

关 键 词：VAT Menstrual health Period poverty Menstrual products Adolescent girls Menstrual hygiene Policies Sanitary products ABSENTEEISM Gender inequalities 

分 类 号：F42[经济管理—产业经济]