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.

Based on the population change data of 2005–2009, 2010–2014, 2015–2019 and 2005–2019, the shrinking cities in Northeast China are determined to analyze their spatial distribution pattern. And the influencing factors and effects of shrinking cities in Northeast China are explored by using multiple linear regression method and random forest regression method. The results show that: 1) In space, the shrinking cities in Northeast China are mainly distributed in the “land edge” areas represented by Changbai Mountain, Sanjiang Plain, Xiaoxing’an Mountain and Daxing’an Mountain. In terms of time, the contraction center shows an obvious trend of moving northward, while the opposite expansion center shows a trend of moving southward, and the shrinking cities gather further; 2) in the study of influencing factors, the results of multiple linear regression and random forest regression show that socio-economic factors play a major role in the formation of shrinking cities; 3) the precision of random forest regression is higher than that of multiple linear regression. The results show that per capita GDP has the greatest impact on the contraction intensity, followed by the unemployment rate, science and education expenses and the average wage of on-the-job workers. Among the four influencing factors, only the unemployment rate promotes the contraction, and the other three influencing factors inhibit the formation of shrinking cities to various degrees.

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.

We investigate the impact on intertemporal distribution caused by a change of policy from tax to deficit financing of public investment, using a simple theoretical framework which combines the one-period McGuire-Olson economy with the conventional long-run Solow economy. This theoretical framework provides a simple way to highlight some significant interdependencies between private and public investments as well as the negative impact of taxation on aggregate productivity, and to trace some possible transmission mechanisms between deficit financing policies and the long-run path of consumption per head. The main tentative (theoretical) result is that although under fairly acceptable assumptions the likely impact of a deficit financing policy is to benefit the present at the expense of the future, under equally acceptable assumptions concerning the possibility of an excessive macro private saving–investment propensity, and/or of a significant productivity loss due to the excess burden of taxation, the adverse intertemporal distributional impact of deficit financing might become negligible, or even disappear altogether.

The Primary and secondary shadow education refers to a kind of unofficial education that exists outside the traditional mainstream primary and secondary education system in China, with both commercial and educational attributes. As the primary and secondary school stage is an important key stage for further education, existing research mainly focuses on the spatial distribution of primary and secondary school basic education facilities and non-subject training, with fewer studies targeting primary and secondary school subject tutoring shadow education. With the changes in China’s education industry and the introduction of the Double Reduction Policy, there is an urgent need to conduct in-depth research on the spatial aggregation characteristics and influencing factors of Shadow Education Enterprises for primary and secondary school students. This paper takes the main urban area of Zhengzhou City as the study area, and takes primary and secondary school Shadow Education Enterprises as the research object, and applies spatial analysis methods such as kernel density, nearest-neighbor index, and geographic detector to quantitatively analyze the spatial distribution characteristics of primary and secondary school shadow education tutoring enterprises in Zhengzhou City and the factors affecting them The results show that: 1) The overall spatial pattern of primary and secondary school tutoring Shadow Education Enterprises in the main urban area of Zhengzhou City has largely formed a core-edge structural feature that spreads from the urban center to the periphery, and presents the spatial agglomeration feature of “double nuclei many times” distributed along both sides of the Beijing-Guangzhou Line. 2) The distribution of mentoring Shadow Education Enterprises in the main urban area of Zhengzhou City in relation to provincial model primary and secondary schools is significant and there is a significant difference between the distribution around secondary schools and primary schools. 3) The spatial distribution of Shadow Education Enterprises in the main urban area of Zhengzhou City is mainly influenced by factors such as the size of the school-age population, the level of commercial development, the location of school buildings and the accessibility of transport.

Increasing water consumption has increased using of synthetic nutritional methods for enriching groundwater resources. Artificial feeding is a method that can save excess water for using in low level water time in underground. The purpose of this study is to evaluate the performance of the flood dispersal and artificial feeding system in the Red Garden of Shahr-e-Daghshan and improving, saving    quality of the groundwater table in the area. In order to investigate the performance of these plans, an area of 1570 km² was considered in the Southern of Shah-Reza. The statistics data from 5 years before the design of the plans (1986-2002) related to flood control fluctuations in 20 observation wells and many indicator Qanat were surveyed in this area. The annual fluctuations in the level of the station show a rise in the level of the station after the depletion of the plan. Dewatering of the first and second turns, with an increase of more than one meter above groundwater level, has had the highest impact on the level of groundwater table in the region. Reduced permeability at sediment levels, wasted flood through evaporation and wasteful exploitation of groundwater resources, cause to loss of the impact on the increase in the level and quality of groundwater in the area, especially in the dry, drought season and recent high droughts.