[Draft] Removal of Sales tax on Feminine Hygiene Products

[Tiku]

Ladies, Gentlemen, Gnomes, Androids, AI and other Sapient species, Lend me your eyes! I propose a legislation today that frankly should already exist in all nations. It seeks to ease the financial burden upon a large subset of most populations by removing a charge that discriminates unfairly based upon sex.

Please assist me in tailoring this resolution into something this esteemed body can call a GA Proposal. All input is appreciated and please ask me any questions you may have regarding the same.

Kind Regards,

Tiku
Lord Chancellor of Yggdrasil

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REMOVAL OF SALES TAX ON FEMININE HYGIENE PRODUCTS

Category: Social Justice | Strength: Mild | Authored By: Tiku

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This World Assembly recognises that menstrual bleeding is not a voluntary act. All Human Females (Hereafter referred to as 'females') menstruate. This fundamental biological process is a necessity of a healthy reproductive cycle in females and it has no biological parallel in Human Males;

Sanitary pads (or other Feminine Hygiene Products), by definition, are used only by females. But for being a (menstruating-age) female, an individual would not be burdened by a tax on sanitary pads. The following analogy might help: a specific sales tax on crucifixes would amount to discrimination on grounds of religion. A tax on water for example, would not unfairly discriminate upon one subset of the population as it is used by the population at large. Therefore Feminine Hygiene Products are singular and unique from other essentials such as toiletries or food products. A sales tax on sanitary pads amounts therefore to discrimination on grounds of gender/sex specifically because the product in question is an essential item.

Understanding that the various member states have differing types of economic structure and development;

Realizing that what is and is not an acceptable standard of living varies from member state to member state;

Recognises that, by placing a tax on Feminine Hygiene Products, roughly one half of the population is taxed unfairly as such a tax practically amounts to discrimination upon gender/sex;

Intending, to create a method by which nations can improve the living standards and make products affordable that are essential to roughly half their populations, while maintaining their individual economic systems;

The World Assembly hereby,

Defines, for the purposes of this resolution, 'Feminine Hygiene Products' to cover Menstrual Cups, Sanitary Napkins / Pads, Tampons or any other product designed to stop/control/regulate menstrual blood flow in Humans;

Defines, for the purposes of this resolution, 'Government imposed Sales Tax' as a compulsory contribution to state revenue levied in the form of sales tax increasing the cost of a product / good;

Mandates all WA Member Nations to remove Government imposed Sales Tax off of all Feminine Hygiene Products as defined in this resolution.

Reserves to member nations the right to otherwise regulate their own taxation pursuant to extant World Assembly resolutions.

Revs History:

Revised Strength to Mild

[Frisbeeteria]

Whatever else this may be, it is in no way Strength: Significant. It's a microscopic portion of a small element of government taxation. It's barely mild.

[Tinfect]

OOC:
You know, putting the name of your draft in all-caps only makes it more annoying; not really the kind of attention-grabbing you want.

[Sierra Lyricalia]

Steph and Leo examine the draft, sitting at the Lyrical desk in the debating chamber. As they each finish their review, they look at each other and nod. They stand up simultaneously and deliver, as one, the official verdict of the SL House of Diplomats to the draft in question.

Steph: "Support!" | | | | Leo: "Don't bother!"

The two ambassadors scowl at each other, and try again.

Steph: "Full support!" | | | | Leo: "Not an international issue!"

Steph raises her eyebrow at her colleague. "Not an int... You've seen the numbers for reducing women's cost of living on pover-" Leo interrupts, "The internal taxation regimes of member states are not to be subjected to WA interference!"

Steph glares at Leo. Leo glares at Steph. After a few moments, and without saying anything else, the two ambassadors go to leave the chamber. As they reach the door, Steph turns her head back briefly and calls, "You'll have to excuse us. Later!"

[Dragonslinding WA Mission]

"Not an international issue. Opposed. If the Author's country cannot manage its own taxation rate what makes them think they can manage ours?" said Ser Aegon Snow.

[Willania Imperium]

"I don't see the purpose in such a proposal. Opposed."

[Essu Beti]

Iksana sighs. "This is a very humanocentric proposal. 70% of my nation's population is nonhuman, and I'm sure the proportion is higher for some other nations. Now, to be fair, my nation wouldn't be affected by this anyway since we don't have government-imposed sales tax at all. We're primarily a barter economy; it would be rather difficult for a merchant to set aside 10% of a live chicken and a half-wheel of cheese for the government's share. But our point remains that this is a very humanocentric proposal and that if Essu Beti had sales tax, the percentage of population taxed unfairly would be just under 20%, not roughly half."

[Araraukar]

OOC: Against because of it being very species-specific and sexist. (And I say this as one who still has the annoying thing called a womb, and who for most of his life has had to deal with plentiful and very painful periods.IUD ftw!)

[Tiku]

Whatever else this may be, it is in no way Strength: Significant. It's a microscopic portion of a small element of government taxation. It's barely mild.

Hi Fris, Thank you I was unsure on that aspect. I have changed it to reflect the same.

OOC:
You know, putting the name of your draft in all-caps only makes it more annoying; not really the kind of attention-grabbing you want.

I agree, my apologies. I assumed that it's how everyone had kept it, without particularly checking. I have corrected it.

Steph and Leo examine the draft, sitting at the Lyrical desk in the debating chamber. As they each finish their review, they look at each other and nod. They stand up simultaneously and deliver, as one, the official verdict of the SL House of Diplomats to the draft in question.

Steph: "Support!" | | | | Leo: "Don't bother!"

The two ambassadors scowl at each other, and try again.

Steph: "Full support!" | | | | Leo: "Not an international issue!"

Steph raises her eyebrow at her colleague. "Not an int... You've seen the numbers for reducing women's cost of living on pover-" Leo interrupts, "The internal taxation regimes of member states are not to be subjected to WA interference!"

Steph glares at Leo. Leo glares at Steph. After a few moments, and without saying anything else, the two ambassadors go to leave the chamber. As they reach the door, Steph turns her head back briefly and calls, "You'll have to excuse us. Later!"

Well I hope Steph can convince Leo of the necessity of this legislation. Here is something to help Ambassador Steph: Patients Rights Act (viewtopic.php?p=391#p391) dealt with Internal healthcare policies of member states, Workplace Safety Standards Act (viewtopic.php?p=319#p319) dealt with the, as the name suggests, Internal working conditions of member states. The GA has several times changed internal policies and practices of member nations to help solve issues that are prevalent worldwide.

Not an international issue. Opposed.

I think Ser Aegon that you will find the issue is very much an international one. For one the underlying cause: Mentruation is global phenomenon in the human population regardless of borders or nations. The other issue, Poverty is the poster child of international issues. The fact this proposal seeks to assist people in lower socio-economic regions globally, getting through the month in the face of an issue felt by the entire human population around the world, is very much an international issue.

"I don't see the purpose in such a proposal. Opposed."

The purpose is the assist females from lower socio-economic classes find these essential items, they are forced to purchase, more affordable. In several regions females who cannot afford these basic necessities are forced to use replacements such as cotton or other such fabrics which may not be the most hygienic. As Fris pointed out as well, The tax (In whichever nations it is imposed) is a microscopic portion of a small element of government taxation, to the economist estimating billions of dollars (or the appropriate currency) this is accurate. However, to the people earning minimum wage without any support from their parents, this is an additional expenses they bear per month and this 'microscopic portion' would be better reallocated towards food.

If you can't find yourself extremely motivated for the bill, however you find yourself 'not opposed' to it, I strongly recommend that you support the bill. Primarily because, it's effect on the overall revenue of a nationstate is minimum while to a woman on a shoestring budget it might just help her make ends meet.

Iksana sighs. "This is a very humanocentric proposal. 70% of my nation's population is nonhuman, and I'm sure the proportion is higher for some other nations. Now, to be fair, my nation wouldn't be affected by this anyway since we don't have government-imposed sales tax at all. We're primarily a barter economy; it would be rather difficult for a merchant to set aside 10% of a live chicken and a half-wheel of cheese for the government's share. But our point remains that this is a very humanocentric proposal and that if Essu Beti had sales tax, the percentage of population taxed unfairly would be just under 20%, not roughly half."

Absolutely I agree, it's a very Humanocentric proposal because the issue is a humanocentric one. To the nonhuman population of your nation that are unburdened with this issue, I congratulate them. They are fortunate to only discuss this issue ideologically and not be involved in it personally. Well as for Essu Beti's population, that it affects 20% of the population is not something to be taken lightly. Essu Beti's population is roughly 1.098 Billion as of today, that means this issue affects over 200 million people in Essu Beti. Most nations do not have armies that large. Essu Beti is different due to it's lack of government taxation and mammoth barter system, therefore they will be entirely unaffected by this bill.

While I sympathise with the 200 million people in Essu Beti that we are failing to help, I trust that Ambassador Ikasana can appreciate how this bill will assist those poor humans living around the world who were not fortunate enough to be born or built in Essu Beti.

OOC: Against because of it being very species-specific and sexist. (And I say this as one who still has the annoying thing called a womb, and who for most of his life has had to deal with plentiful and very painful periods.IUD ftw!)

Yes, it is. The proposal is very species-specific and sexist because the issue is very sepcies-specific and sexist. (And I say this as one who is biologically male and who has never in the past or is ever planning in the future to have a womb.).

[Imperium Anglorum]

Changes to internal taxation policy are blocked by GA c. 17. It can’t be legislated upon. Nothing, however, blocks you from requiring spending or subsidies.

[Excidium Planetis]

"This proposal is a prime example of micromanagement by the WA." Blackbourne states. "There is no reason to dictate sales tax on a specific set of items that would only be sold in certain member nations.

"In addition to that, your example is highly flawed. You mention a tax of crucifixes, and indeed there is sales tax on crucifixes in Excidium Planetis. That isn't discrimination against those who are religious, it is part of a non-discriminatory tax on all non-food items. Besides, it isn't as if females are the only ones who purchase feminine hygiene products."

Changes to internal taxation policy are blocked by GA c. 17. It can’t be legislated upon. Nothing, however, blocks you from requiring spending or subsidies.

"The cited resolution also mentions 'barring those that may include unfair discriminatory practices'. I believe this is what the author is arguing: that tax on feminine hygiene products is unfair and discriminatory."

[Dragonslinding WA Mission]

Not an international issue. Opposed.

I think Ser Aegon that you will find the issue is very much an international one. For one the underlying cause: Mentruation is global phenomenon in the human population regardless of borders or nations. The other issue, Poverty is the poster child of international issues. The fact this proposal seeks to assist people in lower socio-economic regions globally, getting through the month in the face of an issue felt by the entire human population around the world, is very much an international issue.

"We are aware that females of the human species undergo a process of menstruation. I was married for many years, I had to deal with my late wife going insane on a semi-regular basis unless I kept her pregnant. That being said that human females menstruate is not an international issue. It is not even a national issue. It is a personal issue. A personal issue for which there are many different solutions.

"Your resolution is flawed on many fronts, but your argument to me is flawed in the following ways: 1. The assumption that member states are all on the same planet, they are not; 2. that the only solutions available to women and their "moon time" are those of a 'standard country'* which is not the case; 3. That poverty prevents women from seeking out alternatives to those 'standard country' solutions, which it does not.

"We're afraid you'll have to work a lot harder to convince us to support this drivel and that is if it can get past the fact that it is overtly sexist and species-ist."

OOC: Note I'm using the US as the standard country. On Earth in the third world females often construct their own hygene products using cloth or similar available materials, much like all women did prior to the development of the sanitary napkin and tampon in the late 19th century.

[Imperial Polk County]

"The way this is worded, it sounds like it prohibits a national sales tax on such items. Where I come from, most sales taxes on such small items are imposed on the local or county level. It seems this proposal would have no effect on such domestic tax policies. Is that your intent?"

[Araraukar]

"Besides, it isn't as if females are the only ones who purchase feminine hygiene products."

"In my experience they are, if there is a particular product they want..." muttered Johan, who was the middle child of three, and the only boy.

OOC: Well, slightly flawed example, since basic hygiene products are freebies in Araraukar, but I didn't feel like throwing yet moar personal experiences on this topic without making at least an attempt at IC, and also because I don't think I've ever mentioned anything about Johan's family before. He's doing the ambassadorial work atm, so he deserves little more personal details, and being one out of three is pretty rare for his generation of Araraukarians.

[Essu Beti]

Essu Beti's population is roughly 1.098 Billion as of today, that means this issue affects over 200 million people in Essu Beti. Most nations do not have armies that large. Essu Beti is different due to it's lack of government taxation and mammoth barter system, therefore they will be entirely unaffected by this bill.

While I sympathise with the 200 million people in Essu Beti that we are failing to help, I trust that Ambassador Ikasana can appreciate how this bill will assist those poor humans living around the world who were not fortunate enough to be born or built in Essu Beti.

((OOC: My signature states not to trust the in-game stats over factbook info, and the information in question is available on the Demographics page. Which is why I'm going to have Iksana be a little blunt about it instead of explaining things OOC.))

"Five hells, your population estimate for Essu Beti is off by a lot of decimal points," says Iksana. "I mean seriously a lot. Can you imagine trying to cram a billion people on our tiny island? It'd be standing room only, and we'd have all starved to death already. There are only 15,000 people there."

[Wallenburg]

WA General Fund
8. Affirms the right of member nations to maintain full authority over domestic taxation policies, barring those that may include unfair discriminatory practices;

"Sales tax on feminine hygiene products are not discriminatory. Rather, exempting these products would be discriminatory against men."

[Imperium Anglorum]

Consumption-end taxes on all goods are not discriminatory per se.

[Excidium Planetis]

"In my experience they are, if there is a particular product they want..." muttered Johan, who was the middle child of three, and the only boy.

"You seem to have missed my point." Blackbourne replies. "Perhaps you take the same flawed position as the author of this proposal, that all females menstruate, and therefore that sexual function determines whether a person is male or female."

[Bananaistan]

OOC: I am not intimately familiar with Value Added Tax regimes around the world outside the EU. Within the EU, every country has different VAT rates on different goods and services. For example, in Ireland there are, effectively, seven different rates of VAT: standard rate 23%, reduced rate 13.5%, second reduced rate 9%, livestock rate 4.8%, flat rate farming 5.4%, 0% and exempt. As it happens, the feminine hygiene products referred to here, are zero rated in Ireland while it would appear that other EU countries tax them at either the standard rate or the reduced rate applicable in those countries. The whole area is enough of an issue IRL that it's referred to as "tampon tax". The BBC had an article on the topic a few years ago. There's also a wikipedia article on the topic.

Given that WA member states are likely to have similar sales tax regimes where different classes of products and services are taxed at different rates, I think there is a possibility that member states could effectively discriminate by taxing these items at the highest possible rate. As the tax would be charged only on products used by females of child bearing age, I do not think it unreasonable to argue that such taxes are discriminatorily targeting this group. Therefore, I do not think that the proposal can be dismissed out of hand as being a contradiction of GAR#17 clause 8.

No doubt this will be tanked due to species wank and the rather absurd claims of sexism. I would urge the author not to give up immediately.

[Essu Beti]

((OOC: For once I'm going to break character and actually give my personal opinion on a proposal, because Iksana is focused on the species wank. I think this issue should be wrapped up in a broader scope proposal that focuses on both availability and affordability of hygiene products in general. That way it will have greater effect and diminish the "why only women?" reaction.))

[Excidium Planetis]

((OOC: For once I'm going to break character and actually give my personal opinion on a proposal, because Iksana is focused on the species wank. I think this issue should be wrapped up in a broader scope proposal that focuses on both availability and affordability of hygiene products in general. That way it will have greater effect and diminish the "why only women?" reaction.))

OOC:
But then it no longer corrects any unfair discriminatory practice, and becomes illegal. This suggested change would kill the proposal.

[Araraukar]

"You seem to have missed my point." Blackbourne replies. "Perhaps you take the same flawed position as the author of this proposal, that all females menstruate, and therefore that sexual function determines whether a person is male or female."

Johan smiled a wry smile. "I know very well that not all females or women menstruate - can you imagine what miss Leveret would be like while having periods? Letting her outside of Araraukar with PMS would probably count as a crime against humanity... However, you're taking my personal comment entirely too seriously, and in addition I'd like to point out that I'm speaking in Araraukarian, the translator systems here make it sound to you as whatever language it is you hear it as, and that in Araraukarian at least there are no gendered pronouns.

An individual is a person and unless you for some reason need to know their intimate anatomy and physiology, or they insist on a gendered honorific, like miss Leveret does, just speaking about them gives you no reason to believe their gender is their sex or that either of them falls into the categories of male-man or female-woman.

...which doesn't change the fact that most menstruating individuals I've ever dealt with in my life have been very specific about which particular product they want to use, and can understandably get very upset if that particular one isn't available and they have to make do with what they consider to be an inferior alternative, and thus insist on getting the products themselves whenever possible, to avoid having to settle for an alternative..."

OOC: If anyone wants to know more about Janis's biological issues, you're welcome to try to ask in IC when she gets back. And yes, it's something that has been part of the character since the beginning.

OOC: Are you freaking kidding me, EP? I am very well aware of the differences between gender and sex and the biological functions, thankyouverymuch!

[Desmosthenes and Burke]

OOC: I am not intimately familiar with Value Added Tax regimes around the world outside the EU. Within the EU, every country has different VAT rates on different goods and services. For example, in Ireland there are, effectively, seven different rates of VAT: standard rate 23%, reduced rate 13.5%, second reduced rate 9%, livestock rate 4.8%, flat rate farming 5.4%, 0% and exempt. As it happens, the feminine hygiene products referred to here, are zero rated in Ireland while it would appear that other EU countries tax them at either the standard rate or the reduced rate applicable in those countries. --snip--

OOC: I will add, since I regularly counsel my clients on this, that Ireland is unique in this regard. The European Union prohibits creating a 0% or VAT free categories. Ireland's scheme predates that mandate and is allowed to continue.

However, allow me to also point out that sales and VAT are not the same thing. A sales tax is collected solely at the retail level when a product is sold to its final consumer. The retailer collects the appropriate amount in tax and forwards it to the government. A VAT is collected at each incremental step along the path of production, causing many people to end up forwarding a piece of the final amount to the government instead of one retailer (although the consumer ultimately ends up paying the total amount regardless).

Since we are not here to debate which scheme is preferable, I merely suggest that the author reword the proposal slightly to reference "consumption tax" which covers sales tax, VAT, excise tax (which would be VERY blatantly discriminatory), and expenditure tax (although I sincerely hope no one is trying that) such as:

Defines, for the purposes of this resolution 'Consumption Tax' as a tax levied on the purchase of goods or services;

Mandates the removal of all Consumption Taxes on Feminine Hygiene Products

Or something to that effect if the author wishes to preserve the current effect.

Also, I would like to commend the proposal author for a good and coherent first draft, despite the reaction of others to it. As a matter of policy I would entertain supporting a proposal mandating feminine hygiene products receive equal treatment to other goods and services deemed 'necessary'.

IC: "Well, we are not opposed per se. We will get back to you once we receive official word on what a sales tax is. We are relatively certain we do not have one of those anyway."

[Imperium Anglorum]

Consumption tax is a well-known concept. It doesn't require definition. The WA isn't a dictionary.

[Essu Beti]

But then it no longer corrects any unfair discriminatory practice, and becomes illegal. This suggested change would kill the proposal.

((No it wouldn't, because I didn't say "add this, this, and this, and keep everything else, including the Category, the same." Unless there's an extant hygiene blocker resolution I'm unaware of?))