Should sanitation be taxed?

This Learning Note reviews how taxes and tariffs are applied in Ethiopia and how they are (or might in the future) influence the market for key sanitation and safe water products. It examines the different taxes on sanitation products and services, and existing fiscal policies. The note then focuses on taxes for concrete slabs, the SATO pan and AIM plastic slab, and menstrual hygiene products (sanitary pads). By keeping sanitation products and services remain affordable through favorable tax policies for consumers and manufacturers, the note concludes, is important for public health and well-being.