Le travail présenté ici se veut être une analyse du comportement d'un consommateur bien précis : l'acheteur de produits de luxe, issu de la classe moyenne supérieure libanaise. En nous basant sur ses pratiques mais aussi ses contraintes face à l'acte d'achat, nous tenterons de dresser la liste des facteurs sociaux qui régissent ses actions face aux produits de luxe. Quels sont les interdits ? Qu'est ce qui, au contraire, le pousse à acheter ce type de marchandises ? Cette étude veut comprendre le comportement des acheteurs dans un espace précis - le Liban - qui se révèle instable tant sur le plan géopolitique, social qu'économique. Après de nombreuses guerres civiles et des tensions permanentes entre religions, le pays se trouve face à une problématique délicate. Ainsi, par exemple, un consommateur qui va dans une boutique appartenant à un groupe religieux différent du sien sera considéré comme un traître par son propre groupe. Les conflits religieux et la montée des extrémismes est au cœur de cette problématique. Les groupes extrémistes font appel à leurs fidèles pour boycotter les produits provenant de nombreux pays européens. Le consommateur, quant à lui, se trouve au cœur de tensions issues de plusieurs contraintes. Cela fait aujourd'hui plus d'un an que le Liban se trouve sans président. Les partis politiques, tout comme les milices, sont à la tête d'un système politique privilégiant le clientélisme. Ce système s'est installé suite à la disparition du pouvoir de l'État et met en avant l'échange de produits de luxe contre des services en tout genre et une amélioration du statut social. Notre travail veut montrer comment ces « cadeaux » en général et principalement les produits de luxe ont participé à la cohésion et à la mise en place d'une identité d'un groupe spécifique de Libanais. Chaque individu essaye de construire - ou reconstruire - son identité sociale, essaye également de sécuriser cette identité dans un environnement totalement instable comme c'est le cas dans ce pays sans gouvernement et parlement légaux, et qui ne peuvent plus garantir cette stabilité. L'acteur social tente de trouver de nouvelles stratégies afin de s'assurer une certaine paix au quotidien. Les individus du milieu social concerné se sentent menacés par leur propre environnement mais aussi par les autres environnements socio-religieuses : Maronites, les Chiites, les Sunnites, etc. Ils ont peur pour leurs enfants, leurs proches mais aussi leurs biens : commerces, logements ... Ils doivent donc trouver une manière de s'assurer une certaine sécurité face aux différentes menaces. C'est dans ce cadre que les cadeaux de luxe interviennent et réduisent l'incertitude à la fois face à l'insécurité et aux différentes menaces. / This study explores and analyses the factors involved in the act of consumption of luxury goods of the upper middle-class consumers through a case study on Lebanon. Based on the consumer's behaviour as well as the economic and social constraints he faces, we will try to define the social determinants of luxury goods consumption. What are the banners? What are the factors pushing the upper-middle class to buy such goods? This study aims to understand the behavior of buyers in a specific area - Lebanon - which is geopolitically, economically and socially unstable. After many civil wars and constant tensions between different religious groups, the country is facing a delicate problem. For example, due to social pressure executed by the society of his religious group, the consumer finds himself obligated to buy from shops owned by people of his religious group. If not, he will be considered as a traitor. Religious conflicts and the rise of extremism are at the heart of this problem. Extremist groups call on their followers to boycott products from many European countries. Consumers, meanwhile, are at the heart of tensions from several constraints It has been for more than a year now that Lebanon is without a president. Political parties, like the militias, are at the head of the political system that favors cronyism. This system was installed due to the disappearance of the state power and highlights the role of luxury goods as "gifts" in exchange of all kinds of services and improved social status. The objective of this study is to show how these "gifts" in general, and mainly luxury goods, were involved in the cohesion and the establishment of an identity of a specific group of the Lebanese population. Each individual trying to build - or rebuild - their social identity, is also trying to secure this identity in a totally unstable environment, especially when the legal government and the parliament are unable to guarantee this stability. Therefore, the social actor is trying to find new strategies to ensure some peace everyday. Individuals of a certain social environment feel threatened by their environment but also by other socio-religious environments: Maronites, Shiites, Sunnis, etc. They are afraid for their children, their relatives but also their material properties: retail, housing ... They must find a way to provide certainty about the various threats. It is in this context that luxury gifts intervene and reduce uncertainty both to insecurity and the various threats.

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.

Submitted by Melissa Akemi Casagrande Yamawaki (melissakemi@gmail.com) on 2018-01-08T13:36:40Z No. of bitstreams: 1 Thesis_MelissaYamawaki.pdf: 2476338 bytes, checksum: 879f5a06a92e0e555a161d825349447b (MD5) / Approved for entry into archive by Vera Lúcia Mourão (vera.mourao@fgv.br) on 2018-01-10T13:13:02Z (GMT) No. of bitstreams: 1 Thesis_MelissaYamawaki.pdf: 2476338 bytes, checksum: 879f5a06a92e0e555a161d825349447b (MD5) / Made available in DSpace on 2018-01-10T16:09:26Z (GMT). No. of bitstreams: 1 Thesis_MelissaYamawaki.pdf: 2476338 bytes, checksum: 879f5a06a92e0e555a161d825349447b (MD5) Previous issue date: 2017-12 / A invenção da internet criou uma nova dimensão de engajamento do consumidor com marcas. Durante as últimas décadas, mídias sociais se tornaram uma das atividades mais populares entre consumidores ao redor do mundo, levando empresas a se adaptarem e desenvolver novas estratégias para engajar seus consumidores nessas plataformas. O engajamento do consumidor é um conceito novo de pesquisa de marketing, porém vêm se tornando um fator importante para o desenvolvimento da estratégia de marketing empresarial. Sua importância é devido a diversos fatores, como: fidelidade do consumidor, confiabilidade da marca, satisfação e compromisso do consumidor perante a marca. Considerando o ambiente online, mídias sociais têm um papel fundamental na construção do engajamento do consumidor e este, por sua vez, pode possuir três papeis principais nessa situação: consumidor de conteúdo, contribuinte ou criador. Dessa maneira, esse estudo tem como objetivo entender e comparar o engajamento do consumidor em marcas de luxo nas mídias sociais entre Brasil e Itália, definindo como a cultural pode impactar na consumação, contribuição ou criação de conteúdo online. As marcas escolhidas para a pesquisa foram Louis Vuitton, Chanel e Prada: as mídias sociais foram Facebook, Twitter, YouTube e Instagram. O estudo usou uma abordagem quantitativa, com um questionário quantitativo para obter respostas. Dessa forma, 671 questionários foram coletados, sendo 438 válidos. Os resultados sugerem que não há uma relação entre cultura e engajamento do consumidor em marcas de luxo nas mídias sociais. / Internet has created a new dimension of consumer involvement with brands. During the last decades, social media has became one of the most popular online activity among consumers worldwide, leading companies to adapt and evolve their strategies in other to engage the consumer through new medias. The Consumer Brand Engagement is a new concept in marketing research and has increasingly becoming an important topic when developing a brand strategy by businesses. It is importance is due to many factors, such as the close relationship of consumer brand engagement with brand loyalty, trust, satisfaction, and commitment from the client. Considering the online environment, the social media has a key participation when building consumer brand engagement; moreover, consumers can develop three roles in this situation: consumer, contributor or creator of content. Thus, this empirical study aims to understand and compare the consumer brand engagement in luxury brands on social media between Brazil and Italy, defining if culture can impact on the consummation, contribution, and creation of content on social media. The luxury brands chosen are Louis Vuitton, Chanel, and Prada; the social media studied are Facebook, Twitter, YouTube and Instagram. The study used a quantitative research design, with a questionnaire survey in order to collect the responses. Furthermore, 671 questionnaires were collected, being 438 valid questionnaires. The results suggest that there is not a relationship between culture and consumer brand engagement on luxury brands through social media.

Indiana University-Purdue University Indianapolis (IUPUI) / This study explores the intersection of the developments in the growing advertising, railroad, and automotive sectors of the U.S. economy. It examines the latter two sectors’ advertising to the elite by focusing on how industries that targeted the luxury market used fine art to emphasize and underscore the exceptionalism of that high-end market compared with the mass market. It does so by looking at the transition from using art as a decorative component unrelated to the product to using art specifically designed to advertise a product or experience. In the literature, advertising history has been delineated rather narrowly as the history of advertising to the mass consumer or as the history of advertising a specific type of product. This work broadens the focus in advertising history to show that luxury advertisers, as a sub-category of advertisers, developed particular advertising strategies, which recognized and exploited the relationship between their respective service or product, and a consciously selected audience for their respective advertisements. It shows that high art became a differentiating characteristic of advertising strategies aimed at the social elite market. This work also proposes the need for adding a specific timeline for the development of luxury advertising to the broad, more generally known outline of advertising history.