IELTS Writing Task 2: Sample Essays on Luxury Goods Taxation (Band 6-9)

The question of whether governments should impose higher taxes on luxury goods is a recurring theme in IELTS Writing Task 2. This topic has appeared multiple times in past exams and is likely to continue being a popular choice for future tests. Its relevance to economic policies and social equity makes it an ideal subject for evaluating candidates’ critical thinking and writing skills.

Let’s examine a specific question that has been featured in recent IELTS exams:

Some people think that governments should impose higher taxes on luxury goods. Others disagree and think that all goods should be taxed equally. Discuss both these views and give your own opinion.

Analyzing the Question

This question requires candidates to:

1. Discuss arguments for higher taxes on luxury goods
2. Discuss arguments against higher taxes on luxury goods (i.e., for equal taxation)
3. Provide their own opinion on the matter

It’s crucial to address all parts of the question to achieve a high band score. Let’s look at sample essays for different band scores, followed by a detailed analysis of each.

Sample Essay 1 (Band 8-9)

Taxation policies have long been a subject of debate, with some advocating for higher taxes on luxury items while others support uniform taxation across all goods. This essay will examine both perspectives before presenting my own viewpoint on this contentious issue.

Proponents of higher luxury taxes argue that such measures can help reduce income inequality and generate additional revenue for social welfare programs. By imposing steeper taxes on high-end products like designer clothing, expensive cars, and yachts, governments can effectively redistribute wealth from the affluent to the less fortunate. This approach not only discourages excessive consumption among the wealthy but also provides funds for essential services such as healthcare and education, potentially improving the overall quality of life for the broader population.

Conversely, those who favor equal taxation across all goods contend that differential tax rates can lead to market distortions and unfair economic practices. They argue that higher taxes on luxury items may encourage black market activities, tax evasion, and offshore purchasing, ultimately reducing government revenue. Furthermore, uniform taxation simplifies the tax system, making it more transparent and easier to administer. This approach also avoids the challenging task of defining what constitutes a “luxury” good, which can be subjective and vary across cultures and economic contexts.

In my opinion, while both arguments have merit, I believe a balanced approach that leans towards higher taxes on luxury goods is most beneficial for society. Implementing a progressive tax system on non-essential, high-value items can help address wealth disparities without significantly impacting the broader economy. However, it is crucial to carefully define luxury goods and set reasonable tax rates to minimize potential negative consequences such as tax evasion or market distortions.

To conclude, the debate over luxury goods taxation reflects the complex balance between economic efficiency and social equity. While equal taxation has its advantages, I believe that a well-designed system of higher taxes on luxury items can contribute to a fairer society without unduly hampering economic growth or individual freedoms.

(Word count: 319)

Analysis of Band 8-9 Essay

This essay demonstrates excellent writing skills and a sophisticated approach to the topic, warranting a Band 8-9 score. Here’s why:

1. Task Response: The essay fully addresses all parts of the question, discussing both views and clearly stating the writer’s opinion.

2. Coherence and Cohesion: The essay is well-organized with clear paragraphing. It uses a range of cohesive devices effectively (e.g., “Conversely,” “Furthermore,” “To conclude”).

3. Lexical Resource: The essay showcases a wide range of vocabulary used accurately and appropriately (e.g., “contentious issue,” “market distortions,” “progressive tax system”).

4. Grammatical Range and Accuracy: The essay uses a variety of complex structures accurately (e.g., “Implementing a progressive tax system on non-essential, high-value items can help address wealth disparities without significantly impacting the broader economy.”).

Sample Essay 2 (Band 6-7)

Some people think that the government should put higher taxes on luxury goods, while others believe all goods should be taxed the same. In this essay, I will discuss both views and give my opinion.

Those who support higher taxes on luxury items say it’s a good way to make rich people pay more. Luxury goods like expensive cars, jewelry, and designer clothes are mostly bought by wealthy people. By making these things more expensive through taxes, the government can get more money from the rich. This extra money can be used to help poor people or improve public services like schools and hospitals.

On the other hand, people who want equal taxes for all goods say it’s fairer. They think it’s not right to punish people for buying expensive things. Also, if luxury goods are taxed too much, people might try to avoid paying taxes by buying these items in other countries or through illegal ways. This could actually make the government lose money instead of gaining it.

In my opinion, I think it’s better to have higher taxes on luxury goods. While I understand the argument for equal taxation, I believe that people who can afford very expensive things should contribute more to society. However, the government needs to be careful not to set the taxes too high, or it might cause problems like tax evasion.

To sum up, there are good points on both sides of this argument. But I believe that higher taxes on luxury goods can help make society fairer, as long as it’s done carefully.

(Word count: 272)

Analysis of Band 6-7 Essay

This essay demonstrates good writing skills but lacks some of the sophistication of the Band 8-9 essay, placing it in the Band 6-7 range. Here’s why:

1. Task Response: The essay addresses all parts of the question, but the arguments and examples are less developed compared to the higher band essay.

2. Coherence and Cohesion: The essay has a clear structure, but the use of cohesive devices is less varied (e.g., repeated use of “Also,” “However”).

3. Lexical Resource: The vocabulary is appropriate but less advanced than the Band 8-9 essay (e.g., “make rich people pay more” instead of “address wealth disparities”).

4. Grammatical Range and Accuracy: The essay uses a mix of simple and complex sentences but doesn’t demonstrate the same level of grammatical sophistication as the Band 8-9 essay.

Luxury goods taxation concept

Key Vocabulary to Remember

1. Luxury goods (noun) – /ˈlʌkʃəri ɡʊdz/ – expensive items that are not essential but are bought for pleasure or status
2. Taxation (noun) – /tækˈseɪʃən/ – the system of collecting taxes
3. Income inequality (noun phrase) – /ˈɪnkʌm ˌɪnɪˈkwɒlɪti/ – the extent to which income is distributed unevenly in a group of people
4. Redistribute (verb) – /ˌriːdɪˈstrɪbjuːt/ – to share money, property, etc., so that it is distributed in a different way
5. Market distortions (noun phrase) – /ˈmɑːkɪt dɪˈstɔːʃənz/ – situations where the free market is interfered with, leading to inefficient allocation of resources
6. Progressive tax (noun phrase) – /prəˈɡresɪv tæks/ – a tax system where the tax rate increases as the taxable amount increases
7. Tax evasion (noun phrase) – /tæks ɪˈveɪʒən/ – the illegal practice of not paying taxes
8. Social equity (noun phrase) – /ˈsəʊʃəl ˈekwɪti/ – fairness and justice in society

Conclusion

The topic of luxury goods taxation is a complex and nuanced issue that requires careful consideration of various economic and social factors. As demonstrated in the sample essays, there are valid arguments on both sides of the debate. When approaching this topic in the IELTS Writing Task 2, it’s crucial to present a balanced discussion of the different viewpoints and provide a clear, well-supported personal opinion.

To practice further, consider writing your own essay on this topic or exploring related questions such as:

1. Should governments tax unhealthy foods at a higher rate to promote better health?
2. Is a flat tax system fairer than a progressive tax system?
3. How can governments balance the need for tax revenue with the desire to attract wealthy residents and businesses?

Remember to post your practice essays in the comments section for feedback and discussion. This active engagement will help you improve your writing skills and prepare effectively for the IELTS exam.