Sollten Luxusgüter höher besteuert werden? Je mehr eine Sache kostet, desto begehrter wird sie. Da Steuern den Preis eines Gutes erhöhen, soll die Wirkung von Luxussteuern geringer sein Erhöhte Nachfrage für Waren, die als Luxusgüter definiert sind. In der Praxis weisen Luxusgüter jedoch definitionsgemäß eine hohe Einkommenselastizität der Nachfrage auf.
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