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Contributor: Stefanie Geringer

VAT and Social Equity: The Case of Period Products

Stefanie Geringer | 18 May 2026
Fiscal, Blog | Tags: Gender, Inequality, Tax Expenditures, VAT
Value added tax (VAT) is one of the most important revenue sources for the 21st-century tax and welfare state. This holds true for OECD Member Countries as well as EU Member States, and more so for low-income countries. ... continue reading

Stefanie Geringer

Stefanie Geringer is a Schrödinger Fellow of the Austrian Science Fund (FWF) and a Postdoctoral Research Fellow at the University of Vienna and Masaryk University. Her research centres on value added tax (VAT), also known as goods and services tax (GST). She currently focuses on relief mechanisms and the use of VAT/GST for social and environmental policy objectives, as well as the administration of tax in a globalised and digitalised world.
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