Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
luxury goods
|
| gptkbp:canBe |
ad valorem
specific rate |
| gptkbp:category |
Taxation
Public finance |
| gptkbp:commonIn |
various countries
|
| gptkbp:example |
gptkb:jewelry
yachts private jets designer clothing expensive cars |
| https://www.w3.org/2000/01/rdf-schema#label |
Luxury Tax
|
| gptkbp:leviedBy |
governments
|
| gptkbp:notableExample |
gptkb:U.S._luxury_automobile_tax_(1990-2002)
India luxury tax on hotels Philippines luxury tax on cars |
| gptkbp:purpose |
discourage consumption of non-essential goods
|
| gptkbp:relatedTo |
excise tax
|
| gptkbp:sometimesCalled |
sin tax
|
| gptkbp:bfsParent |
gptkb:101st_Amendment_(2016)
gptkb:Goods_and_Services_Tax_Act,_2017 |
| gptkbp:bfsLayer |
5
|