PINK TAX IN BRAZIL
Preliminary investigations
DOI:
https://doi.org/10.5752/P.1678-3425.2021v6n11p236-246Keywords:
Pink taxes, Extrafiscality, Taxation, Gender, WomenAbstract
The term Pink Tax, in free translation into Portuguese, means “impostos rosas” or “tributos
rosas” and is an expression that refers to the surcharge of certain products intended for
women. It is assumed that, often, the fact that a product is pink in color or has some
specifications that may identify it as feminine, makes it more expensive than identical or
similar products, but considered as neutral or with masculine characteristics. This research
intends to test the following hypothesis: products intended for women are more expensive
than products intended for men. For this purpose, data were collected to analyze the
(in)existence of pink taxes, comparing product prices and monitoring the values through
online commerce and by researching the product on the stores' website.
Downloads
References
ATALIBA, Geraldo. IPTU: progressividade. Revista de Direito Público, v. 23, n. 93, p. 233-238, jan./mar., 1990.
BALEEIRO, Aliomar, DERZI, Misabel. Limitações Constitucionais ao Poder de Tributar, 8ª ed, Rio de Janeiro: Forense, 2010.
GHERARDI, Natalia; ENRÍQUEZ, Corina Rodriguez. La política tributaria como herramienta para la equidade de género: el caso del impuesto a las ganancias sobre personas físicas em Argentina. 2008
PISCITELLI, Thathiane. Tributação de gênero no Brasil. Valor Econômico, 01 de agosto de 2019. Disponível em: https://valor.globo.com/legislacao/fio-da-meada/post/2019/08/tributacao-de-genero-no-brasil.ghtml. Acesso em 30/07/2020
STOTSKY, Janet Gale. Gender Bias in Tax Systems. Whashington, DC: International Monetary Fund, 1996.
TIBURI, Márcia. Feminismo em comum. Rio de Janeiro: Rosa dos Tempos, 2018.
YAZUCIOGLU, Alara Efsun. Pink tax and the law: discriminating against women consumers. Nova York: 2018.