Gender equality in the realization of the human rights to water and sanitation 2016, para. 41
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While taxes are a key source of financing for such gender responsive initiatives, they can have detrimental effects on the poorest women. Governments must therefore carefully screen the effects of different tax mechanisms. For example, while value-added taxes may appear gender-neutral, they may disproportionately affect those living in poverty. Certainly, applying value-added tax to menstrual hygiene products disproportionately affects women and girls.
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Non-negotiated soft law
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Special Rapporteur on the human rights to safe drinking water and sanitation