Определение luxury tax в Английский Язык Английский Язык словарь
Any tax on the sale of items not considered to be essential to a reasonable standard of living; either to increase revenue, or to discourage the use of certain articles
Excise levy on goods or services considered to be luxuries rather than necessities (e.g., jewelry and perfume). Luxury taxes may be levied with the intent of taxing the rich or in a deliberate effort to alter consumption patterns, either for moral reasons or in times of national emergency. Today revenue productivity generally overshadows the moral argument