奢侈税合理吗？

IF 1.2 2区哲学 Q3 ECONOMICS

Economics and Philosophy Pub Date : 2022-12-20 DOI:10.1017/s026626712200030x

Hyunseop Kim

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引用次数: 0

摘要

本文考察了奢侈税是否合理，如果合理，何时合理。在描述了奢侈税之后，我批判性地审视了几个已经或可以为奢侈税辩护的论点，包括吴恩达的钻石好论点和弗兰克的位置好论点的变体。我提出了另一种富有表现力的观点，根据这种观点，奢侈品税可以帮助建立和维持阻止炫耀性奢侈品消费和炫富的社会规范。我解释了几种奢侈税未能实现表达目标并带来意想不到后果的方式。

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Is luxury tax justifiable?

This paper examines whether, and if so when, luxury tax is justifiable. After a characterization of luxury tax, I critically examine several arguments that have been or can be made in defence of luxury tax, including Ng’s diamond good argument and a variation of Frank’s positional good argument. I put forward an alternative, expressive argument, according to which luxury tax can help to create and sustain social norms that discourage conspicuous luxury consumption and display of wealth. I explain several ways in which luxury tax fails to achieve the expressive goal and brings about unintended consequences.

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来源期刊

Economics and Philosophy Multiple-

CiteScore

1.80

自引率

8.30%

发文量

期刊介绍： The disciplines of economics and philosophy each possess their own special analytical methods, whose combination is powerful and fruitful. Each discipline can be enriched by the other. Economics and Philosophy aims to promote their mutual enrichment by publishing articles and book reviews in all areas linking these subjects. Topics include the methodology and epistemology of economics, the foundations of decision theory and game theory, the nature of rational choice in general, historical work on economics with a philosophical purpose, ethical issues in economics, the use of economic techniques in ethical theory, and many other subjects.