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題名 女性生理用品之加值稅稅率對女性勞動力參與率之影響-以歐盟為例
The impact of value added tax rates on feminine hygiene products on female labor force participation rate: evidence from EU作者 吳庭瑜
Wu, Ting-Yu貢獻者 連賢明
Lien, Hsien-Ming
吳庭瑜
Wu, Ting-Yu關鍵詞 女性生理用品稅之加值稅稅率
女性勞動力參與率
可支配所得效果
性別效果
歐盟
Value added tax rates on feminine hygiene products
Female labor force participation rate
Disposable income effect
Gender effect
European Union日期 2025 上傳時間 1-Jul-2025 14:19:15 (UTC+8) 摘要 近年來性別平等議題逐漸受到重視，針對女性生理用品所課徵的租稅也因此受到討論。本研究主要欲探討女性生理用品之加值稅稅率對女性勞動力參與率的影響。研究認為調整女性生理用品之加值稅稅率會同時產生可支配所得效果及性別效果。本研究之樣本資料採用2016年至2022年25個歐盟成員國，並運用普通最小平方法和固定效果模型進行實證分析。主要研究結果顯示，女性生理用品之加值稅稅率與女性勞動力參與率呈顯著正相關，顯示當女性生理用品之加值稅稅率調降時，所帶來的可支配所得效果大於性別效果，可能導致女性勞動力參與率小幅下降；反之，稅率增加則可能推升女性勞動力參與率。同時，本研究也針對性別平等程度不同的國家進行分組回歸，實證結果顯示在性別平等程度較低的國家中會有更大的性別效果。本研究目的為了解隱含性別意識之公共政策對於勞動市場的影響，並可作為相關政策制定的參考。
This study primarily aims to explore the impact of the value-added tax (VAT) rate on feminine hygiene products on female labor force participation rates. The research posits that adjusting the VAT rate on feminine hygiene products simultaneously generates a disposable income effect and a gender effect. The sample data for this study comprises 25 European Union member states from 2016 to 2022, and Ordinary Least Squares (OLS) is employed for empirical analysis. The main research findings indicate a significant positive correlation between the VAT rate on feminine hygiene products and female labor force participation rates. This suggests that when the VAT rate is reduced, the resulting disposable income effect outweighs the gender effect. Therefore, lowering the VAT rate on feminine hygiene products may, in fact, lead to a slight decrease in female labor force participation rates; conversely, an increase in the tax rate may boost female labor force participation rates. Concurrently, this study also conducts grouped regressions for countries with different levels of gender equality. The empirical results show that the gender effect is more pronounced in countries with lower levels of gender equality compared to those with higher levels. The purpose of this research is to understand the impact of public policies with implicit gender consciousness on the labor market and to serve as a reference for related policy formulation.參考文獻 Abington, C. (2020). The impact of government policies on female labor force participation rates. Journal of Business & Economic Policy, 7(4), 7-12. Arellano, M., & Bover, O. (1995). Another look at the instrumental variable estimation of error-components models. Journal of econometrics, 68(1), 29-51. Bailey, M. J., Hershbein, B., & Miller, A. R. (2012). The opt-in revolution? Contraception and the gender gap in wages. American Economic Journal: Applied Economics, 4(3), 225-254. Blau, F. D., & Kahn, L. M. (2016). THE GENDER WAGE GAP: EXTENT, TRENDS, AND EXPLANATIONS. Buettner, T., Hechtner, F., & Madzharova, B. (2023). Taxes and Gender Equality: The Incidence of the'Tampon Tax' (No. 10580). CESifo Working Paper. https://www.econstor.eu/bitstream/10419/279331/1/cesifo1_wp10580.pdf Cardoso, L. F., Scolese, A. M., Hamidaddin, A., & Gupta, J. (2021). Period poverty and mental health implications among college-aged women in the United States. BMC women's health, 21, 1-7. Christiansen, L., Lin, H., Pereira, J., Topalova, P., & Turk, R. (2017). Unlocking the potential of greater female employment in Europe. Intereconomics, 52, 5-16. Cooray, A., & Dzhumashev, R. (2018). The effect of corruption on labour market outcomes. Economic Modelling, 74, 207-218. Cotropia, C., & Rozema, K. (2018). Who benefits from repealing tampon taxes? Empirical evidence from New Jersey. Journal of Empirical Legal Studies, 15(3), 620-647. Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. (2006). Official Journal of the European Union, L 34 1 7, 1–118. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112 Dave, U., Palaniappan, A., Lewis, E., & Gosine, B. (2022). An overview of period poverty and the public health benefit impact of providing free feminine hygiene products. International Journal of Health Services Research and Policy, 7(2), 221-226. Del Boca, D., & Sauer, R. M. (2009). Life cycle employment and fertility across institutional environments. European Economic Review, 53(3), 274-292. European Institute for Gender Equality. (2024). Gender equality index 2024: Sustaining momentum on a fragile path. Publications Office of the European Union. Euwals, R., Knoef, M., & Van Vuuren, D. (2011). The trend in female labour force participation: what can be expected for the future?. Empirical Economics, 40, 729-753. Frey, A., & Haucap, J. (2024). VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products. International Tax and Public Finance, 31(1), 160-202. Gehringer, A., Klasen, S., & Witkowska, D. (2014). Labour force participation and family policies in Europe: An empirical study. Metody Ilościowe w Badaniach Ekonomicznych, 15(1), 37-49. Genre, V., Salvador, R. G., & Lamo, A. (2010). European women: why do (n’t) they work?. Applied Economics, 42(12), 1499-1514. Goldin, C. (2006). THE QUIET REVOLUTION THAT TRANSFORMED WOMEN’S EMPLOYMENT, EDUCATION, AND FAMILY. Gouvernet, B., Sebbe, F., Chapillon, P., Rezrazi, A., & Brisson, J. (2023). Period poverty and mental health in times of COVID-19 in France. Health Care for Women International, 44(5), 657-669. Hartman, V. (2017). End the Bloody Taxation: Seeing Red on the Unconstitutional Tax on Tampons. Northwestern University Law Review, 112, 313-354. Heckman J. and Killingsworth M. (1986) Female labor supply: A survey. In O. Ashenfelter& R. Layard (Eds.), Handbook of labor economics, Volume I (pp. 103 – 204).New York: Elsevier. Humphrey, D. D. (1940). Alleged" additional workers" in the measurement of unemployment. Journal of Political Economy, 48(3), 412-419. Inglehart, R., & Norris, P. (2003). Rising tide: Gender equality and cultural change around the world. Cambridge University Press. Jaumotte, F. (2003). Female labour force participation: Past trends and main determinants in OECD countries (Working Paper No. 376). Organisation for Economic Co-operation and Development. https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=2344556 Lundberg, S. (1985). The added worker effect. Journal of Labor Economics, 3(1, Part 1), 11-37. MacKinnon, J. G., & White, H. (1985). Some heteroskedasticity-consistent covariance matrix estimators with improved finite sample properties. Journal of econometrics, 29(3), 305-325. Marí-Klose, M., Julià, A., Escapa, S., & Gallo, P. (2023). Period poverty and mental health in a representative sample of young women in Barcelona, Spain. BMC Women's Health, 23(1), 201. Martins, C., Mitchell, J. J., Hamer, M., & Blodgett, J. M. (2024). Associations between psychological distress in adolescence and menstrual symptoms across life: Longitudinal evidence from the 1970 British Cohort Study. Journal of Affective Disorders, 354, 712-718. Mincer, J. (1962). Labor force participation of married women: A study of labor supply. In Aspects of labor economics (pp. 63-105). Princeton University Press. Montano, E. (2018). The bring your own tampon policy: Why menstrual hygiene products should be provided for free in restrooms. U. Miami L. Rev., 73, 370. Ooi, J. (2018). Bleeding Women Dry: Tampon Taxes and Menstrual Inequity. Northwestern University Law Review, 113, 109-154. Period Products (Free Provision) (Scotland) Act 2021, asp 1. (2021). Retrieved from https://www.legislation.gov.uk/asp/2021/1 Ramsey, F. P. (1927). A Contribution to the Theory of Taxation. The economic journal, 37(145), 47-61. Sever, C. (2023). Gendered laws and labour force participation. Applied Economics Letters, 30(19), 2681-2687. Shokouhifard, S., Aleemran, R., Mehrgan, N., & Rahimzadeh, F. (2020). Investigating the Impact of Corruption on the Labor Force Participation Rate. Macroeconomics Research Letter, 15(29), 291-322. Shokouhifard, S., Aleemran, R., Mehrgan, N., & Rahimzadeh, F. (2020). Investigating the Impact of Corruption on the Labor Force Participation Rate. Macroeconomics Research Letter, 15(29), 291-322. Ramsey, F. P. (1927). A Contribution to the Theory of Taxation. The economic journal, 37(145), 47-61. Razavi, S. (2014). The OECD’s Closing the Gender Gap: Act Now, 2012. Global Social Policy, 14(1), 141-144. Zimah, A. A., & Kansil, C. S. (2024). Labor Law Analysis of the Implementation of Menstrual Leave for Female Workers. QISTINA: Jurnal Multidisiplin Indonesia, 3(2), 1249-1253. Zimčík, P. (2017, September). Tax Wedge in OECD Countries–A New Evidence. In Proceedings of the International Scientific Conference ECONOMIC POLICY IN GLOBAL ENVIRONMENT. Havířov: Vysoká škola sociálně správní (pp. 311-320). 描述 碩士
國立政治大學
財政學系
112255005資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112255005 資料類型 thesis dc.contributor.advisor 連賢明 zh_TW dc.contributor.advisor Lien, Hsien-Ming en_US dc.contributor.author (Authors) 吳庭瑜 zh_TW dc.contributor.author (Authors) Wu, Ting-Yu en_US dc.creator (作者) 吳庭瑜 zh_TW dc.creator (作者) Wu, Ting-Yu en_US dc.date (日期) 2025 en_US dc.date.accessioned 1-Jul-2025 14:19:15 (UTC+8) - dc.date.available 1-Jul-2025 14:19:15 (UTC+8) - dc.date.issued (上傳時間) 1-Jul-2025 14:19:15 (UTC+8) - dc.identifier (Other Identifiers) G0112255005 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/157679 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description (描述) 112255005 zh_TW dc.description.abstract (摘要) 近年來性別平等議題逐漸受到重視，針對女性生理用品所課徵的租稅也因此受到討論。本研究主要欲探討女性生理用品之加值稅稅率對女性勞動力參與率的影響。研究認為調整女性生理用品之加值稅稅率會同時產生可支配所得效果及性別效果。本研究之樣本資料採用2016年至2022年25個歐盟成員國，並運用普通最小平方法和固定效果模型進行實證分析。主要研究結果顯示，女性生理用品之加值稅稅率與女性勞動力參與率呈顯著正相關，顯示當女性生理用品之加值稅稅率調降時，所帶來的可支配所得效果大於性別效果，可能導致女性勞動力參與率小幅下降；反之，稅率增加則可能推升女性勞動力參與率。同時，本研究也針對性別平等程度不同的國家進行分組回歸，實證結果顯示在性別平等程度較低的國家中會有更大的性別效果。本研究目的為了解隱含性別意識之公共政策對於勞動市場的影響，並可作為相關政策制定的參考。 zh_TW dc.description.abstract (摘要) This study primarily aims to explore the impact of the value-added tax (VAT) rate on feminine hygiene products on female labor force participation rates. The research posits that adjusting the VAT rate on feminine hygiene products simultaneously generates a disposable income effect and a gender effect. The sample data for this study comprises 25 European Union member states from 2016 to 2022, and Ordinary Least Squares (OLS) is employed for empirical analysis. The main research findings indicate a significant positive correlation between the VAT rate on feminine hygiene products and female labor force participation rates. This suggests that when the VAT rate is reduced, the resulting disposable income effect outweighs the gender effect. Therefore, lowering the VAT rate on feminine hygiene products may, in fact, lead to a slight decrease in female labor force participation rates; conversely, an increase in the tax rate may boost female labor force participation rates. Concurrently, this study also conducts grouped regressions for countries with different levels of gender equality. The empirical results show that the gender effect is more pronounced in countries with lower levels of gender equality compared to those with higher levels. The purpose of this research is to understand the impact of public policies with implicit gender consciousness on the labor market and to serve as a reference for related policy formulation. en_US dc.description.tableofcontents 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究流程 5 第二章 文獻回顧與假說 6 第一節 文獻回顧 6 第二節 假說建立 11 第三章 研究方法 13 第一節 實證模型 13 第二節 變數定義 14 第三節 資料來源及樣本篩選 20 第四章 實證結果分析 21 第一節 敘述性統計 21 第二節 普通最小平方法實證結果 28 第三節 固定效果實證結果 29 第四節 穩健性測試 34 第五節 額外測試 37 第五章 結論與限制 43 第一節 研究結論 43 第二節 研究限制 44 參考文獻 45 zh_TW dc.format.extent 2434660 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112255005 en_US dc.subject (關鍵詞) 女性生理用品稅之加值稅稅率 zh_TW dc.subject (關鍵詞) 女性勞動力參與率 zh_TW dc.subject (關鍵詞) 可支配所得效果 zh_TW dc.subject (關鍵詞) 性別效果 zh_TW dc.subject (關鍵詞) 歐盟 zh_TW dc.subject (關鍵詞) Value added tax rates on feminine hygiene products en_US dc.subject (關鍵詞) Female labor force participation rate en_US dc.subject (關鍵詞) Disposable income effect en_US dc.subject (關鍵詞) Gender effect en_US dc.subject (關鍵詞) European Union en_US dc.title (題名) 女性生理用品之加值稅稅率對女性勞動力參與率之影響-以歐盟為例 zh_TW dc.title (題名) The impact of value added tax rates on feminine hygiene products on female labor force participation rate: evidence from EU en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Abington, C. (2020). The impact of government policies on female labor force participation rates. Journal of Business & Economic Policy, 7(4), 7-12. Arellano, M., & Bover, O. (1995). Another look at the instrumental variable estimation of error-components models. Journal of econometrics, 68(1), 29-51. Bailey, M. J., Hershbein, B., & Miller, A. R. (2012). The opt-in revolution? Contraception and the gender gap in wages. American Economic Journal: Applied Economics, 4(3), 225-254. Blau, F. D., & Kahn, L. M. (2016). THE GENDER WAGE GAP: EXTENT, TRENDS, AND EXPLANATIONS. Buettner, T., Hechtner, F., & Madzharova, B. (2023). Taxes and Gender Equality: The Incidence of the'Tampon Tax' (No. 10580). CESifo Working Paper. https://www.econstor.eu/bitstream/10419/279331/1/cesifo1_wp10580.pdf Cardoso, L. F., Scolese, A. M., Hamidaddin, A., & Gupta, J. (2021). Period poverty and mental health implications among college-aged women in the United States. BMC women's health, 21, 1-7. Christiansen, L., Lin, H., Pereira, J., Topalova, P., & Turk, R. (2017). Unlocking the potential of greater female employment in Europe. Intereconomics, 52, 5-16. Cooray, A., & Dzhumashev, R. (2018). The effect of corruption on labour market outcomes. Economic Modelling, 74, 207-218. Cotropia, C., & Rozema, K. (2018). Who benefits from repealing tampon taxes? Empirical evidence from New Jersey. Journal of Empirical Legal Studies, 15(3), 620-647. Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. (2006). Official Journal of the European Union, L 34 1 7, 1–118. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112 Dave, U., Palaniappan, A., Lewis, E., & Gosine, B. (2022). An overview of period poverty and the public health benefit impact of providing free feminine hygiene products. International Journal of Health Services Research and Policy, 7(2), 221-226. Del Boca, D., & Sauer, R. M. (2009). Life cycle employment and fertility across institutional environments. European Economic Review, 53(3), 274-292. European Institute for Gender Equality. (2024). Gender equality index 2024: Sustaining momentum on a fragile path. Publications Office of the European Union. Euwals, R., Knoef, M., & Van Vuuren, D. (2011). The trend in female labour force participation: what can be expected for the future?. Empirical Economics, 40, 729-753. Frey, A., & Haucap, J. (2024). VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products. International Tax and Public Finance, 31(1), 160-202. Gehringer, A., Klasen, S., & Witkowska, D. (2014). Labour force participation and family policies in Europe: An empirical study. Metody Ilościowe w Badaniach Ekonomicznych, 15(1), 37-49. Genre, V., Salvador, R. G., & Lamo, A. (2010). European women: why do (n’t) they work?. Applied Economics, 42(12), 1499-1514. Goldin, C. (2006). THE QUIET REVOLUTION THAT TRANSFORMED WOMEN’S EMPLOYMENT, EDUCATION, AND FAMILY. Gouvernet, B., Sebbe, F., Chapillon, P., Rezrazi, A., & Brisson, J. (2023). Period poverty and mental health in times of COVID-19 in France. Health Care for Women International, 44(5), 657-669. Hartman, V. (2017). End the Bloody Taxation: Seeing Red on the Unconstitutional Tax on Tampons. Northwestern University Law Review, 112, 313-354. Heckman J. and Killingsworth M. (1986) Female labor supply: A survey. In O. Ashenfelter& R. Layard (Eds.), Handbook of labor economics, Volume I (pp. 103 – 204).New York: Elsevier. Humphrey, D. D. (1940). Alleged" additional workers" in the measurement of unemployment. Journal of Political Economy, 48(3), 412-419. Inglehart, R., & Norris, P. (2003). Rising tide: Gender equality and cultural change around the world. Cambridge University Press. Jaumotte, F. (2003). Female labour force participation: Past trends and main determinants in OECD countries (Working Paper No. 376). Organisation for Economic Co-operation and Development. https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=2344556 Lundberg, S. (1985). The added worker effect. Journal of Labor Economics, 3(1, Part 1), 11-37. MacKinnon, J. G., & White, H. (1985). Some heteroskedasticity-consistent covariance matrix estimators with improved finite sample properties. Journal of econometrics, 29(3), 305-325. Marí-Klose, M., Julià, A., Escapa, S., & Gallo, P. (2023). Period poverty and mental health in a representative sample of young women in Barcelona, Spain. BMC Women's Health, 23(1), 201. Martins, C., Mitchell, J. J., Hamer, M., & Blodgett, J. M. (2024). Associations between psychological distress in adolescence and menstrual symptoms across life: Longitudinal evidence from the 1970 British Cohort Study. Journal of Affective Disorders, 354, 712-718. Mincer, J. (1962). Labor force participation of married women: A study of labor supply. In Aspects of labor economics (pp. 63-105). Princeton University Press. Montano, E. (2018). The bring your own tampon policy: Why menstrual hygiene products should be provided for free in restrooms. U. Miami L. Rev., 73, 370. Ooi, J. (2018). Bleeding Women Dry: Tampon Taxes and Menstrual Inequity. Northwestern University Law Review, 113, 109-154. Period Products (Free Provision) (Scotland) Act 2021, asp 1. (2021). Retrieved from https://www.legislation.gov.uk/asp/2021/1 Ramsey, F. P. (1927). A Contribution to the Theory of Taxation. The economic journal, 37(145), 47-61. Sever, C. (2023). Gendered laws and labour force participation. Applied Economics Letters, 30(19), 2681-2687. Shokouhifard, S., Aleemran, R., Mehrgan, N., & Rahimzadeh, F. (2020). Investigating the Impact of Corruption on the Labor Force Participation Rate. Macroeconomics Research Letter, 15(29), 291-322. Shokouhifard, S., Aleemran, R., Mehrgan, N., & Rahimzadeh, F. (2020). Investigating the Impact of Corruption on the Labor Force Participation Rate. Macroeconomics Research Letter, 15(29), 291-322. Ramsey, F. P. (1927). A Contribution to the Theory of Taxation. The economic journal, 37(145), 47-61. Razavi, S. (2014). The OECD’s Closing the Gender Gap: Act Now, 2012. Global Social Policy, 14(1), 141-144. Zimah, A. A., & Kansil, C. S. (2024). Labor Law Analysis of the Implementation of Menstrual Leave for Female Workers. QISTINA: Jurnal Multidisiplin Indonesia, 3(2), 1249-1253. Zimčík, P. (2017, September). Tax Wedge in OECD Countries–A New Evidence. In Proceedings of the International Scientific Conference ECONOMIC POLICY IN GLOBAL ENVIRONMENT. Havířov: Vysoká škola sociálně správní (pp. 311-320). zh_TW
