奢侈品与奢侈性消费课税问题探研

奢侈品与奢侈消费是两个不同的概念。“奢侈品”用来说明物品对消费者需求满足的程度,而“奢侈消费”则是用来衡量消费者对物品的使用程度。或者说．奢侈品强调了物品满足人们需求程度的特性,而奢侈消费则强调了消费方式的特性。对奢侈品征税与对奢侈消费征税是两个既有联系又有区别的主题。     

奢侈品牌中国代工进行时

现在秋意渐浓,一件Burberry的风衣最合时令。可此时,如果有人说这个具有浓厚英伦文化的奢侈品品牌,其生产地是在中国,想必消费者的满足感会大打折扣。在中国,消费者对奢侈品牌的追逐更多的是喜爱“原汁原味”,中国制造积累出来的许多诟病折射在奢侈品牌上,相信没有一个人会不产生疑问：“奢侈品牌代工出来的产品还能称得上奢侈品吗？”     

中国奢侈品牌亮相欧洲

很久以来,都是中国消费者购买欧洲的奢侈品。欧洲消费者能转而购买中国生产的奢侈品吗?如今关注中国品牌的欧洲消费者渐趋增多——目前更多的是关注中式生活方式以及家用产品,但这种趋势会发生改变,汇丰(HSBC)分析师安东尼·贝尔格(Antoine Belge)如是说。在意大利的里雅斯特举办的关注人才奖(Eyes On Talent Award)颁奖典礼上,     

城市青年与新奢侈主义消费的选择性亲和

传统奢侈品一个显著的标志是价格极端昂贵。这些消费品可以带给人舒适、愉悦的感受,但它们绝对不是生活所必需的,因此奢侈品是一种纯粹的多余,高需求弹性,其消     

中国家庭买汽乍属奢侈消费

12月3日,中国社科院社会学研究所和奔驰公司联合发布《中国汽车社会发展报告》首份年度报告,称中国养车费用畸高,油价超15元或无人开车。调查发现。中国家庭购买汽车的平均费用为15-45万元,相当于家庭平均年收入的1-49倍。受访者的养车成本约为家庭年收入的29％。     

CPW成全“奢侈”梦想

穿ARMANI曾经是美国金融的类似行规,也算一种无聊的统一.易凯资本CEO王冉曾表示.以532名基金经理投票的方式,某机构推出的国内资本圈最喜爱奢侈品牌排名里,在最推崇的服装品牌一项,阿玛尼以近1/4的绝对优势成为了资本圈人士的首选.至于ARMANI西装比起传统西装是去掉胸衬、垫肩的,需要好身材才能与之合称的先决条件,倒是没人关注了.     

借鉴西方发达国家经验构建与完善我国消费信贷体系初探

消费信贷是商业银行对消费者个人发放的、用于购买耐用消费品或支付其他费用的贷款方式。它以刺激消费、扩大商品销售和加速资金周转为目的。它是纯粹用于消费的融资过程。     

如何获取“奢侈”的利润

一、大众奢侈性商品 中国每年奢侈品消费金额超百亿美元,今年预计还将超越美国,成为世界奢侈品消费第一大国。所谓奢侈品,就是那种超出人们生存与发展需要范围的,具有独特、稀缺等特点的商品,又称为非生活必需品——几万块的名包、几十万的名表、几百万的豪车等。作为一个发展中国家,中国对奢侈品拥有如此之高的购买力,     

旅游消费省钱有道

随着人们生活水平的提高，及节假日的增多，自费外出旅游已成为当今人们的一种消费时尚。然而，当您与家人或与朋友一起准备外出旅游时，怎样以最节俭的方式，换来旅游的乐趣呢?     

奢侈——读陈丹青《退步集》

陈丹青2002年在“美术同盟”与艺术青年对话,网友问他最大的爱好是什么, “发呆”——陈先生的回答只有两个字。爱好这东西,虽说出于人的某种天性, 或者说偏好,但自古以来,能够拿到桌面上提的多半与修身养性有关。比如阅读、抚     

豪宅中的刚需盘

世家系列是金地集团继天境系列后,力推的又一高端系产品。但在《中国房地产金融》走访了其中的代表作天悦湾后,发现无论是在品质、营销手段还是客户定位上,都似乎给＂高端＂二字多少打了点折扣,世家系的产品更像是＂豪宅中的刚需盘＂。一掷千金的天悦湾无论是在对外宣传上,还是在金地内部,都将天悦湾视为集团现阶段的＂天字第一号项目＂。有分析人士指出,2009年上海金地以30.48亿元的价格拿下上海青浦赵巷特色居住区10号地块,开发金地天境项目,标志着金地向高端市场转型的开始。但到2010年,受政策性因素的影响,天境的销售始终阻力重重,在过去四年的时间里,整个项目的去化率只有21%。     

平凡中的奢华

奢侈品是一个工具,是享受生活的一种方式,是享受生活中小物件的方式,是分享人生中美妙的时刻。     

Luxury for the masses

Increasingly wide income disparities, higher levels of education, and greater awareness of other cultures' ideas of the good life have given rise to a new class of American consumer. And a new category of products and services, including automobiles, apparel, food, wine, and spirits, has sprung into being to cater to it. That category is called new luxury. America's middle-market consumers are trading up to higher levels of quality and taste than ever before. Members of the middle market (those earning $50,000 and above annually) collectively have around $1 trillion of disposable income. And they will pay premiums of 20% to 200% for well-designed, well-engineered, and well-crafted goods that can't be found in the mass middle market and that have the artisanal touches of traditional luxury items. Most important, even when they address basic necessities, such goods evoke and engage consumers' emotions while feeding their aspirations for a better life. Supply-side forces are essential to the rise of new luxury. Like the consumers of their goods, entrepreneurs are better educated and more sophisticated about their customers than ever before. In addition, global sourcing, falling trade barriers and transportation costs, and rising offshore manufacturing standards are making possible the economical production of alluring products of high quality. Unlike old-luxury goods, new-luxury products can generate high sales volumes despite their relatively high prices. As a result, new-luxury companies are achieving levels of profitability and growth beyond the reach of their conventional competitors. Whether the item in question is a $6 Panera sandwich or a $30,000 Mercedes, new luxury is a formula that middle-market companies, facing erosion of their market share by high-end and low-end producers, can ill afford to ignore.     

Withering Government Spending Multipliers

The empirical literature has documented a weakening of the consumption and output responses to an increase in government spending during the last 30 years. We show that a New Keynesian model in which real government spending is observed with measurement errors can account for the reduction in the size of government spending multipliers. The model implies—consistent with empirical evidence presented by Ilzetzki, Mendoza, and Vegh (2010)—that the evolution of monetary policy and greater globalization (increasing international trade and decreasing capital controls) are key factors in this development.     

“政府突击花钱”正解

政府一个月就要花掉2万亿?2009年12月,当11月份的全国财政收支数字公布之后,公众开始聚焦政府12月份的支出规模。要完成年度政府预算,12月份政府必须花出去的资金将超过2万亿元。如此巨大的数字,自然吸引了社会各界的眼球。     

Externalities From Driving Luxury Cars

Driving luxury cars creates negative externalities. Driving a luxury car increases property damage liability insurance costs for all drivers due to the striking differences in repair costs of luxury cars and nonluxury cars in Korea. In this study, we estimate the externalities related to auto accidents involving luxury cars by running a two‐part model using unbalanced individual‐level panel data on insurance claims and characteristics of the insured party. We find evidence of negative externalities in all of our results. To be specific, a 1 percent increase in luxury cars raises the property damage liability costs by 1.9–2.6 percent per claim. The estimated nationwide increase in the cost of liability due to driving of luxury cars in Korea is USD 139–196 million per year. This cost is shared by all drivers nationwide.