The pink taxphenomenon as a symptom of an exclusionary tax system:

Reflections on class, gender and race

Abstract

This article addresses the phenomenon known as the "pink tax," which refers to the price disparity between products intended for women and men. The research investigates the relationship between the "pink tax" and the national tax system, especially regarding consumption taxation. The study highlights that indirect taxation, due to its failure to consider individuals' ability to pay, can exacerbate social and gender inequality, with disproportionate impacts on women, particularly black women. Additionally, it presents research that sought to ascertain the existence of the pink tax in Brazil and other countries, including the one conducted in collaboration with the Núcleo jurídico de políticas públicas - NUJUP at PUC Minas through the Adote um Pesquisador (Adopt a Researcher) project, disclosing its previously unpublished results. The methodology consisted of comparing the prices of products considered feminine and others considered masculine or neutral in a representative sample. The research findings indicate that products considered feminine often have higher prices than equivalent products intended for men, suggesting the existence of the "pink tax." However, the article emphasizes that the "pink tax" is not a universal trend, with cases of more expensive male products. In conclusion, the article raises questions about efforts to eliminate the pink tax being viewed as a symbolic change within a structurally unequal system.

Keywords: Pink tax, Gender inequality, Tax system, Consumption taxation.