近年來性別平等議題逐漸受到重視，針對女性生理用品所課徵的租稅也因此受到討論。本研究主要欲探討女性生理用品之加值稅稅率對女性勞動力參與率的影響。研究認為調整女性生理用品之加值稅稅率會同時產生可支配所得效果及性別效果。本研究之樣本資料採用2016年至2022年25個歐盟成員國，並運用普通最小平方法和固定效果模型進行實證分析。主要研究結果顯示，女性生理用品之加值稅稅率與女性勞動力參與率呈顯著正相關，顯示當女性生理用品之加值稅稅率調降時，所帶來的可支配所得效果大於性別效果，可能導致女性勞動力參與率小幅下降；反之，稅率增加則可能推升女性勞動力參與率。同時，本研究也針對性別平等程度不同的國家進行分組回歸，實證結果顯示在性別平等程度較低的國家中會有更大的性別效果。本研究目的為了解隱含性別意識之公共政策對於勞動市場的影響，並可作為相關政策制定的參考。

This study primarily aims to explore the impact of the value-added tax (VAT) rate on feminine hygiene products on female labor force participation rates. The research posits that adjusting the VAT rate on feminine hygiene products simultaneously generates a disposable income effect and a gender effect. The sample data for this study comprises 25 European Union member states from 2016 to 2022, and Ordinary Least Squares (OLS) is employed for empirical analysis. The main research findings indicate a significant positive correlation between the VAT rate on feminine hygiene products and female labor force participation rates. This suggests that when the VAT rate is reduced, the resulting disposable income effect outweighs the gender effect. Therefore, lowering the VAT rate on feminine hygiene products may, in fact, lead to a slight decrease in female labor force participation rates; conversely, an increase in the tax rate may boost female labor force participation rates. Concurrently, this study also conducts grouped regressions for countries with different levels of gender equality. The empirical results show that the gender effect is more pronounced in countries with lower levels of gender equality compared to those with higher levels. The purpose of this research is to understand the impact of public policies with implicit gender consciousness on the labor market and to serve as a reference for related policy formulation.

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