Tax and Competition

1 articles available

Barbara Justen (University of Vienna)

When Gender Policy Meets Competition Law: The Austrian VAT Exemption on Menstrual Products and the Role of the Competition Authority

February 23, 2026

At first glance, the abolition of VAT on women’s hygiene products and certain contraceptives in Austria looks like a straightforward tax and social policy measure. From 1 January 2026, these products…

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