The tampon tax has become an on-going discussing topic. Support to repeal this tax has increased in the last years, with activists arguing that menstrual hygiene products should be classified as tax-exempt necessities, alongside other items such as food, tap water and medicine. This issue pertains to gender equality, affordability and women’s health. While the large majority of the countries around the world still tax menstrual hygiene products as non-essential goods, some countries are starting to lift or reduce the tax. In 2004, Kenya became a trailblazer when it was the first country in the world to repeal the tampon tax. Listen to this podcast to learn more on the topic, by discovering both sides of the argument, and understanding the implications following an amendment of the tax.
CUM-EX DEALS – Tax Avoidance or Tax Evasion?
Cum-Ex deals – the biggest tax scandal in the history of Germany – refer to very complex financial transactions that involved exploiting a legal loophole in order to enable several organizations to claim the same capital gains tax refund. It is estimated that this has resulted in a loss of several billion euros for the German state. Judiciary is now suppossed to determine whether these deals have been illegal. This podcast deals with the questions what challenges the state now faces and what the implications of this scandal for the political system in Germany are.
Tax Talks: How COVID-19 Changed the Dynamics of Trade Tariffs Medical Equipment
COVID-19 has changed the dynamics of how our world functions today. Wearing masks has become the new “normal” and could be considered a mandatory accessory. However, how did states manage to make medical products available on a large scale? This podcasts discusses how COVID-19 has changed trade and tariffs of medical supplies and how this can have an impact on medical care.
The Political Economy of Taxation: Can a Carbon Tax Fix Climate Change?
Carbon taxes has been at the centre of political discourses on how to alleviate the environmental crisis in recent years. Politicians, NGOs, academics and the private sector seem to agree on the tremendous potential such carbon fiscal policy holds. But will it be enough to triggers an international effort to curb carbon emissions? Who will be the winners and losers of such a policy? In this episode, we are tackling carbon tax and its effect […]
The “Heiratsstrafe” in Switzerland and it’s role in the Swiss women’s struggle for equality
In 1984, the Swiss Federal Court ruled that the marriage penalty, i.e. taxing married couples higher than unmarried ones, as unconstitutional. 37 years later, the penalty still exists, with over 700,000 couples in Switzerland affected. This has had serious implications for women’s labor market participation. While various alternatives to joint taxation are being discussed, individual taxation would not only eliminate any marriage penalties and bonuses, it would also incentivize female labor market participation most. If accompagnied by further policies such as affordable childcare and parental leave, individual taxation could play a significant role in the women’s struggle for equality.
Semi-Autonomous Revenue Authorities in Sub-Saharan Africa
“This is a tax world“, the weekly podcast to understand the complex world of taxation, the podcast for citizens who want to better understand how taxation structures our lives, but also what taxation looks like around the globe. For this episode we travel south of the Sahara, in Africa, to discover a very special type of tax administration, the Semi-Autonomous Revenue Authorities (SARAs), welcoming our expert on tax issues in developing countries: Ryad Selmani ! […]
EU’S INTENDED CARBON BORDER TAX
Abstract The first episode of the Political Economy of Taxation Podcast deals with the EU’s intended Carbon Border Tax. A more detailed legal proposal is expected towards the end of the month. Thus, the aim is to give informative insights about the intended Carbon Border Tax to raise awareness just before the EU publicizes the proposal. The Carbon Border Tax intends to impose the same cost on imports that do not face carbon taxes outside […]
The Political Economy of Taxation
The modern state is a ‘tax state’ (Schumpeter 1918). The level and structure of tax revenue determines what a government can and cannot do, who has to pay for the state and who not, who is empowered and who is dis-empowered. In their podcasts, students at the University of St Gallen analyze tax policies worldwide and their impact on important issues such as health, climate or gender equality.
Start listening and learn more about the exciting world of taxation!