International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)

Title: Gendered Price Premiums and Economic Stratification: How the Pink Tax Shapes Household Consumption Patterns in Vietnam

Authors: Anh Thu NGUYEN

Volume: 9

Issue: 9

Pages: 122-133

Publication Date: 2025/09/28

Abstract:
This study investigates the pervasive impact of gendered pricing differentials, commonly termed the "pink tax," on household consumption behaviour and economic stratification patterns within Vietnam's emerging market context. Drawing upon feminist economic theory and consumer behaviour frameworks, the research examines how systematic price premiums for products marketed to women influence resource allocation decisions, purchasing power dynamics, and socioeconomic mobility across diverse household structures. Employing a mixed-methods quantitative approach, the study utilises structural equation modelling (SEM) through partial least squares (PLS) methodology and fuzzy-set qualitative comparative analysis (fsQCA) to analyse primary data collected from 847 Vietnamese households across urban and rural settings. The investigation incorporates measurement instruments adapted from established consumer behaviour and gender economics literature, examining relationships between gendered pricing exposure, household income distribution, consumption adaptation strategies, and economic vulnerability indicators. Findings reveal significant direct and indirect effects of pink tax exposure on household economic outcomes, with particular implications for female-headed households and middle-income families. The research demonstrates how seemingly minor price differentials compound across product categories to create substantial cumulative economic burdens, thereby contributing to gender-based wealth disparities and limiting household economic resilience. Theoretical contributions include the development of an integrated framework linking micro-level pricing practices to macro-level economic stratification processes, whilst practical implications inform policy discussions regarding consumer protection and gender equity in emerging markets. The study advances understanding of how market-based gender discrimination manifests through pricing mechanisms and shapes broader patterns of economic inequality within transitional economies.

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