An Analysis of the Socio-economic Effects of Luxury Consumption Tax

被引：0
|
作者：
Liu Xiangdong [1 ]
Shao Lingxia [2 ]
机构：
[1] Renmin Univ China, Sch Business, Beijing, Peoples R China
[2] Renmin Univ China, Sch Business, Trade & Econ Dept, Beijing, Peoples R China
来源：
PROCEEDINGS OF THE 6TH EURO-ASIA CONFERENCE ON ENVIRONMENT AND CSR: SOCIETY AND TOURISM MANAGEMENT SESSION, PT II | 2010年
关键词：
Luxury Consumption Tax; Consumption Behavior; Luxury Industry; Fiscal Revenue;
D O I：
暂无
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
China has now become the world's second largest consumer of luxury goods, just behind Japan. In contrast, China's per capita GDP was only ranked after the 100(th) in the world in 2008. This phenomenon was partly due to the China's current luxury tax policy. In this paper, the authors firstly analyze the luxury consumption tax theory, and then study the socio-economic effects of luxury consumption tax by normative and positive economics methods.
引用
收藏
页码：97 / +
页数：3
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