本文概分理論、制度、實務三大部分，全文共計八章，約六萬字。第一章包括研究動 機，目的和方法。第二章至第五章為理論部分，首揭奢侈品之定義問題，分就道德觀 念，所得彈性，社會成本三方面加以闡述，之後即就奢侈品之特性，提出個人見解， 並限定本文討論範圍。次則探討奢侈性消費行為，針對Veblen的需要效果，Murkse的 示範效果，奢侈消費的連鎖作用及所得階層的偏好程度，加以簡明之分析。再更以部 分均衡分析及一般均衡分析方法，深入研究奢侈品課稅之轉嫁與歸宿理論。最後分將 奢侈品課稅可能產生之正、負效果提出討論。第六章為世界各國對奢侈品課稅之制度 簡介，原則上盡量以圖表說明，並比較中、日、韓三國對奢侈品課稅之內容。第七章 就我國高級消費品課徵貨物稅之現況加以分析檢討。更對課稅範圍、稽徵方式、稅價 評定三方面，試圖提出具體可行之改進意見。最後一章總結全文內容，做成結論與建 議。希冀對實際有所貢獻，是本文最基本的目標。

2010年台灣經濟成長率創新高，然貧富差距卻是台灣面臨最大問題之一，為避免大眾不良觀感，行政院乃針對高價服務、商品或交易，研議特種銷售稅，即通稱之「奢侈稅」，並於2011年通過與施行「特種貨物及勞務稅條例」。各國採行特種銷售稅種類繁多，課徵目的、稅率各有不同。究竟我國課徵奢侈稅制度與他國制度有何不同? 課徵奢侈稅效果為何?此為本研究主要動機。 本研究針對上述問題，採文獻分析與深度訪談法，進行深入的分析與探討。經實證分析發現：（1）主要國家課徵奢侈稅，課徵項目與目的各異。（2）解決不動產飆漲問題，多管齊下多重效果。（3）透過交易稅抑制投機，短空長多。（4）國際間相互依存，政府政策相互影響。（5）資訊透明化是決定市場機制能否發揮功效之關鍵之一。（6）不動產市場存在三種價格，阻礙不動產市場發展，更違反社會正義。（7）我國房價高漲主因財產稅稅負偏低。 / Although economic growth in Taiwan hit an all-time high in 2010, the gap between the rich and the poor has become one of Taiwan’s most serious issues. The Executive Yuan, in an effort to avoid negative public perceptions, held deliberations on a special sales tax for high-priced services, goods and trade, also commonly known as a “luxury tax”. The “Specifically Selected Goods and Services Tax Act” was sent to the Legislative Yuan for review 2011. Countries around the world have implemented many kinds of special sales tax. Such taxes differ in regard to their intended purpose and imposed rate. Exactly how does Taiwan’s imposed luxury tax differ from those of other countries? What has been the result of imposing the luxury tax in Taiwan? Finding out the answers to these two questions is the primary objective of this paper. This study conducted literature analysis and in-depth analys. Through the empirical analysis we found that: (1) The items and reasons for taxing should be considered separately. (2) In addressing the issue of soaring real estate prices, multi-pronged approaches bring multiple results. (3) Transaction taxes to control speculation result in short-term pain, but long-term gain. (4) Because of the interdependent nature of nations, the government policies of a given nation influence other nations. (5) information transparency is a key factor in deciding whether or not market mechanisms can be effectively leveraged. (6) the existence of three different prices in the real estate market is a barrier to the development of the market and, more importantly, violates the principles of social justice. (7) the main reason behind the rocketing price of housing in Taiwan is the low property tax burden.