luxury tax
luxury tax 奢侈品税 对非生活必需品，如烟、酒、珠宝等课征之税。此税之征收目的在于控制消费、再分配社会财富和增加国库收入，在战时则旨在抑制与战事无关之产品的生产。
luxury tax
luxury tax
An excise tax imposed on high-priced items that are not deemed necessities (such as cars costing more than a specified amount). Cf. sin tax. [Cases: Taxation 1201.1–1345. C.J.S. Indians § 131; Steam§ 4; Taxation §§ 1990–2071.]