A taxation study on the luxury goods market | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2025. № 72. DOI: 10.17223/19988648/72/1

A taxation study on the luxury goods market

This article investigates the income and expenditure patterns of individuals, with a specific focus on investments in luxury items, real estate, and expensive modes of transportation. Using global databases such as "Luxury Goods-Worldwide/Statista Market Forecast" and "Data-WID-World Inequality Database", the authors explore the correlation between high demand for luxury items and economic inequality. The study emphasizes the role of luxury tax as essential for implementing a progressive personal income tax system in Russia. By examining country-specific factors, particularly in China and Russia, and conducting a comparative analysis of progressive tax systems globally, the research highlights the potential of luxury tax to enhance the efficacy of income tax in reducing inequality. The authors declare no conflicts of interests.

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Keywords

indirect taxes, tax on luxury, luxury goods market, luxury wealth distribution, social stratification

Authors

Name	Organization	E-mail
Ilyina Tatiana G.	Tomsk State University	ilinatg@mail.ru
Geyser Alla A.	Emperor Alexander I St. Petersburg State Transport University	allgey@yandex.ru
Yeqiang Xu	Tomsk State University	xuyeqiang_eco@163.com
Kichko Natalia I.	LLC "STKM-Audit"	nn7202@gmail.com
Lozhnikova Anna V.	Tomsk State University	tfg@mail.ru

Всего: 5

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