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Record W4296061772 · doi:10.55365/1923.x2022.20.19

Tax Policy in Limiting the Consumption of Luxury Goods

2022· article· en· W4296061772 on OpenAlexvenueno aff
Yossinomita Yossinomita

Bibliographic record

VenueReview of Economics and Finance · 2022
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicTaxation and Compliance Studies
Canadian institutionsnot available
Fundersnot available
KeywordsConsumption (sociology)EconomicsLimitingConsumption taxPublic economicsConsumer spendingTax policyPublic goodGovernment (linguistics)Indirect taxTax reformMacroeconomicsMicroeconomics

Abstract

fetched live from OpenAlex

This literature review explores tax policy in reducing or limiting the consumption of luxury goods. This exploration has crucial theoretical and practical significance with the rapid development of the economy and technology, in which the income level of the people has increased rapidly. Excessive consumption of luxury goods will have a negative impact on the country's economic development. This is because inequality is widening, income is reduced, social equality is lost, and the demand for domestic goods will weaken. These issues will later cause widespread public concern. The policy to reduce or limit the consumption of luxury goods marked by an increase in consumption outflows is the adjustment of taxes on luxury goods. As one of the macroeconomic control policies taken by the government, the adjustment of tariffs, income taxes, and consumption taxes on luxury goods has proven to be effective in controlling the demand for luxury goods. Several international studies have obtained a fairly in-depth analysis of this issue from a tax policy perspective. This study attempts to explore the international research literature on tax policy in limiting the consumption of luxury goods.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.908
Threshold uncertainty score0.302

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.058
GPT teacher head0.263
Teacher spread0.205 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations9
Published2022
Admission routes1
Has abstractyes

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