主题：【原创】从论征收奢侈品税对穷人不利看经济学家的立场 -- 本因坊幻庵

For the same amount of tax revenue, tax imposed on goods with high elasticity of demand will cause greater efficiency loss, and greater reduction in aggregate demand. This will lead to more unemployment. Whether tax on luxuries will hurt worker more than tax on necessities is more debatable. If there is no strong unionisation in luxury good sector, most of the producer surplus will go to shareholders and management. Otherwise, union may have a big share of it.

PS: We can explain unemployment without resorting to Keynesian economics. See Pissarides (2000) "Equilibrium Unemployment Theory", which explains unemployment as a result of frictions in labour market searching and matching process.