The Unconstitutional Tampon Tax

Thirty-five states impose a sales tax on menstrual hygiene products, while products like spermicidal condoms and erectile dysfunction medications are tax-free. This sales tax--commonly called the “tampon tax”--represents an expense that girls and women must bear on top of the cost of biologically necessary items that they need in order to attend school, work, and otherwise participate in public life. This article explores the constitutionality of the tampon tax and argues that it is an impermissible form of gender discrimination under the Equal Protection Clause. First, menstrual hygiene products are a unique proxy for female sex, and therefore any disadvantageous tax classification of these products amounts to a facial classification on the basis of sex. There is no “exceedingly persuasive justification” for taxing menstrual hygiene products, and so the tax must fail intermediate scrutiny. Even assuming arguendo that the tampon tax is not viewed as a tax on female sex, it is still unconstitutional because it cannot pass rational basis review. Since 2016, four states and the District of Columbia have legislatively repealed their sales tax on menstrual hygiene products. One state, Nevada, did so by ballot referendum in 2018. Other states will consider repeal bills in upcoming legislative sessions or may consider ballot initiatives in the future. Women have also brought class action litigation in four jurisdictions, seeking declarations that the state tampon tax is unconstitutional and requesting refunds of prior taxes paid. The article develops the constitutional arguments that can be used by litigators in any ongoing or future case, recognizing that menstrual equity activism, including impact litigation, is likely to continue in the future. Ultimately, what and whom a society seeks to tax signal its larger values. The continued imposition of state sales tax on menstrual hygiene products, seemingly without a principled distinction from other products that are exempted as necessities, exacerbates the aggregate economic inequality that already exists between the sexes. The tampon tax is unconstitutional and should be repealed in all states

Tampon Taxes, Discrimination, and Human Rights

This Article makes two contributions to the study of taxation. First, it argues that the “tampon tax”--an umbrella term to describe sales, VAT, and similar “luxury” taxes imposed on menstrual hygiene products--illustrates how deeply embedded gender is in legal structures such as the tax system that are thought to be neutral. Second, this Article posits that tax reform is an essential tool in achieving both gender equality and human rights. In recent months, activists around the globe have harnessed the power of the Internet to raise awareness of the tampon tax. In response to pressure from constituents, five states and Canada have repealed their tampon tax. Active repeal campaigns are underway in Australia, the United Kingdom, and several other countries. Where public pressure has not been an effective technique, those seeking to challenge the tampon tax in the United States have turned to litigation. In four states, class action lawsuits have been filed seeking repeal of the tax and a refund for back taxes paid, alleging equal protection violations. In the international context, human rights law may provide a promising foundation for similar legal challenges to the tampon tax because human rights law takes a capacious approach to gender equality. In the European Court of Human Rights, for example, there are several tax cases that recognize gender-differentiated taxes as a form of impermissible discrimination. This Article explains how the tampon tax is both a form of gender discrimination and a violation of human rights norms. Full realization of gender equality will require revision of tax laws. As a cultural matter, the tampon tax has gone unnoticed because of a history of cultural (and legal) unease about women\u27s bodies in general and menstruation in particular. Women\u27s (involuntary) bleeding is meant to happen “out of sight, out of mind,” whereas men\u27s (voluntary) bleeding in war, for example, is valorized. A new generation of activists, relying heavily on the Internet, is deeply engaged in cultural and legal reform efforts designed to create positive change in the practical realities of women\u27s lives

Comprendre les modalités énonciatives de l’album <i>Le livre le plus génial que j’ai jamais lu</i>, 2008, Christian Voltz, par sa mise en spectacle

Le questionnaire de lecture permet de vérifier la compréhension des élèves en ce qui concerne principalement les schémas quinaire et actanciel. Les travaux de recherche ont démontré que cette façon de procéder ne suffit pas à affirmer que les élèves ont réellement compris l’enjeu de l’œuvre. Aujourd’hui, la littérature jeunesse propose des albums résistants au lecteur novice. En ce sens, une étude complémentaire est nécessaire. Les modalités énonciatives de l’œuvre peuvent aider à mieux l’assimiler, comme constituer une difficulté supplémentaire. Une lecture approfondie de l’œuvre ne s’avère pas toujours suffisante, c’est pourquoi on peut envisager la mise en spectacle comme une modalité pédagogique aidant l’élève à devenir un lecteur-acteur, se plongeant dans une réflexion s’assimilant à celle de l’auteur lors de la création initiale de l’œuvre

The Ground on Which We All Stand: A Conversation About Menstrual Equity Law and Activism

This essay grows out of a panel discussion among five lawyers on the subject of menstrual equity activism. Each of the authors is a scholar, activist or organizer involved in some form of menstrual equity work. The overall project is both enriched and complicated by an intersectional analysis. This essay increases awareness of existing menstrual equity and menstrual justice work; it also identifies avenues for further inquiry, next steps for legal action, and opportunities that lie ahead. After describing prior and current work at the junction of law and menstruation, the contributors evaluate the successes and limitations of recent legal changes. The authors then turn to conceptual issues about the relationship between menstrual equity and gender justice, as well as the difference between equity and equality. The essay concludes with consideration of the future of menstrual equity and menstrual justice work. The authors envision an expanded, inclusive group of individuals working for greater gender justice

A Critique of Advertisements for Female Hygiene Products: A Silent Crisis in America

Female hygiene advertisements can be ambiguous due to the intimate nature of menstruation. This can result in a lack of information and invoke the need to hide signals of menstruation. Further, understanding the target audience’s desires and needs is crucial. Just like any other advertisement campaign, the women buying female hygiene products desire to know the benefits of one type over another. Adding an emotive appeal or a creative method to the advertisement is not wrong. This thesis does not suggest for a dull advertisement; however, there is a balance—a campaign designed to care for and inform women while meeting their body’s needs

Investigation of the Influence of Antioxidant Compositions on Development of Microbiological Spoilage in Storage of Fruits

The studies are devoted to the scientific grounding of expedience of after-harvest processing by antioxidant compositions for preventing the development of pathogenic microflora on fruit surfaces during a long storage. For the studies were used apple fruits of the varieties Aidared, Golden Dushesse, Renet Simirenka, pear fruits of the varieties Victoria, Crimea Raisin and Cure, plum fruits of the varieties Voloshka, Stanley and Italian Ugorka. Fruits were processed by immersion in the following antioxidant compositions: ACM is a mixture of dimethyl sulfoxide, ionol and polyethylene glycols; AARL – mixture of ascorbic acid, routin and lecithin; DL – mixture of dimethyl sulfoxide, ionol and lecithin. Fruits, processed by water, were used as a control. Exposition - 10 seconds. Storage was carried out at the temperature 0±1 ºС, relative air humidity 90–95 %. It was established that in the period of fruits laying for storage, the mean amount of epiphyte microflora was fixed on surfaces of plump and pear fruits of the mean ripening term. In the variety composition of epiphyte microflora prevailed spores of mesophyl aerobic and facultative-anaerobic microorganisms. Their mean number on apple fruits surface was 9,6·103 CCU/g, pear fruits – 10,6 103 CCU/g, plump fruits – 18·103CCCU/g. AOC processing of all types of fruits essentially decreased the speed of both MAFAnM and micromycetes growth. It was demonstrated that the used compositions in 2…3,5 times decreased the level of day losses from microbiological spoilage during the whole storage period. The most positive effect was received at using compositions, based on dystinol and lecithin. Multifactor analysis determined that the level of day losses from microbiological spoilage was mainly influenced by factors of raw material variety features (factor A) and antioxidant compositions processing (factor D). The shares of influence are 24 and 21 % respectively

Improved reference genome of the arboviral vector Aedes albopictus

Background: The Asian tiger mosquito Aedes albopictus is globally expanding and has become the main vector for human arboviruses in Europe. With limited antiviral drugs and vaccines available, vector control is the primary approach to prevent mosquito-borne diseases. A reliable and accurate DNA sequence of the Ae. albopictus genome is essential to develop new approaches that involve genetic manipulation of mosquitoes. Results: We use long-read sequencing methods and modern scaffolding techniques (PacBio, 10X, and Hi-C) to produce AalbF2, a dramatically improved assembly of the Ae. albopictus genome. AalbF2 reveals widespread viral insertions, novel microRNAs and piRNA clusters, the sex-determining locus, and new immunity genes, and enables genome-wide studies of geographically diverse Ae. albopictus populations and analyses of the developmental and stage-dependent network of expression data. Additionally, we build the first physical map for this species with 75% of the assembled genome anchored to the chromosomes. Conclusion: The AalbF2 genome assembly represents the most up-to-date collective knowledge of the Ae. albopictus genome. These resources represent a foundation to improve understanding of the adaptation potential and the epidemiological relevance of this species and foster the development of innovative control measures