This article investigates the income and expenditure patterns of individuals, with a specific focus on investments in luxury items, real estate, and expensive modes of transportation. Using global databases such as “Luxury Goods—Worldwide/Statista Market Forecast” and “Data—WID—World Inequality Database”, the authors explore the correlation between high demand for luxury items and economic inequality. The study emphasizes the role of luxury tax as essential for implementing a progressive personal income tax system in Russia. By examining country-specific factors, particularly in China and Russia, and conducting a comparative analysis of progressive tax systems globally, the research highlights the potential of luxury tax to enhance the efficacy of income tax in reducing inequality.

Underground station passenger flow is large, the number of parcels carried by passengers is large and varied, and the parcels carried have an impact on the fire hazard and evacuation of the station. In order to determine the weights of the passenger luggage risk and environmental factor index system in the fire risk evaluation of underground stations in a more realistic way, an optimized and improved hierarchical analysis method for determining the judgement matrix is proposed, which improves the traditional nine-scaled method and adopts the three-scaled method for the four major categories of luggage, namely, handbags, rucksacks, portable power tools and trolley cases. The advantage of this method is that there is no need for consistency judgement in determining packages with a wide range of types and uncertain contents, thus simplifying the calculation. Meanwhile, the reasonableness and reliability of the method is verified by combining it with an actual metro station fire risk assessment system.

The optimized methodology and results of the new characterization in terms of dose and image quality of the X-ray system used in the main pediatric hemodynamics service in Chile are presented. In addition, scattered dose rate values at the operator’s eye level are reported for all acquisition modes available in different thicknesses of absorbent media and angiography. The characterization was performed according to the European DIMOND and SENTINEL protocols adapted to pediatric procedures. The air kerma at the entrance surface (ESAK) was measured and the image quality parameters signal-to-noise ratio (SNR) and a figure of merit (FOM) were calculated. The scattered dose rate was measured in personal dose equivalent units. The ESAK for fluoroscopic modes ranged from 0.2 to 35.6 μGy/image when passing from 4 to 20 cm of polymethyl methacrylate (PMMA). For the cine mode, these values ranged from 2.8 to 160.1 μGy/image. The values of the image quality parameters showed a correct system configuration, although abnormal values were observed in the medium fluoroscopic mode. As for the scattered dose rate at the level of the cardiologist’s eyes, the highest value is PMMA with a thickness of 20 cm, where the cine mode reached 9.41 mSv·h-1. The differences found from previous evaluations can be explained by the deterioration of the system and the change of one of the X-ray tubes.

The smallest administrative unit of the sixth national census-township (town) is selected as the basic unit, the population spatial distribution characteristics at the township (town) level in karst mountainous areas of northwest Guangxi are analyzed by using Lorenz curve and spatial correlation analysis method, and the influence intensity of natural factors on regional population spatial distribution is detected by using geographic detector method. The results show that: 1. the spatial distribution of population at the township (town) level has the characteristics of imbalance, showing generally significant positive correlation and certain aggregation; 2. There are significant differences in the impact of the spatial distribution of various natural factors on the population distribution. For the towns without karst distribution in the northwest and central south of the study area, the population density increases with the increase of factors conducive to human residence, but the average population density is only 79 people/km². In the towns with karst distribution in the East and south, the spatial distribution of population density and natural factors is not a simple increase or decrease relationship, but fluctuates with the change of karst distribution area. 3. The factor detection results of the geographic detector show that the altitude has the greatest impact on the spatial distribution of population. The interactive detection results show that the impact intensity of any two natural factors after superposition and interaction presents nonlinear enhancement and two factor enhancement. It can be seen that the karst mountain area in northwest Guangxi is similar to other areas. Altitude is one of the main factors affecting the spatial distribution of population, but the river network density and unique geological landform of karst mountain area have a strong catalytic effect on the spatial distribution of population. The superposition and interaction with other factors can further strengthen the impact on population distribution.