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.

Facing the digital economy era, considerable attention is paid to the importance of understanding the fundamental impact on the information and development of blended teaching methods regarding the higher education. For this reason, the purpose of this study is to answer the challenges brought by the digital economy era, identify the effective teaching methods which would be used in English Correspondence course in the era of digital economy, aiming to form the patterns of learning, provide high motivation, strength and knowledge, and most importantly contribute to the complex competences of future working. For further research, it is expected to be able to prove that using the blended teaching methods will effectively improve students’ communication skills and learning efficiency, enhance students’ learning experience and critical thinking skills.

Lithospermum extract from Lithospermum is a kind of naphthoquinone, which has good anti-ultraviolet and anti-bacterial function. In this paper, the effects of different treatment temperature, time and ratio of liquid to liquid on the UV resistance of Lithospermum erythrorhizon extract were studied. The optimum extraction conditions were as follows: extraction temperature 60 ℃, extraction time 2 h, ratio of liquid to liquid of Lithospermum and ethanol 1:11. In this paper, the anti-UV finishing of cotton fabric was carried out, and the anti-ultraviolet and whiteness of the fabric were taken as the main indexes. The optimum process of the anti-UV finishing was as follows: the impregnation temperature was 70 ℃, the immersion time was 2h, 1:40. Compared with the uncoated cotton fabric, the fabric UPF value of the fabric was improved from 12.31 to 83.25, and the anti-ultraviolet performance was excellent, and it had certain bacteriostatic effect on Bacillus subtilis and Escherichia coli.