Culture and gender differences in values associated with luxury consumption are investigated. Two Western individualistic-oriented countries with mature luxury markets (France and the United States) and two Eastern collectivistic-oriented countries with developing luxury markets (the United Arab Emirates and China) are compared using Roux, Tafani and Vigneron's (2017) model of luxury values. Main results indicate that refinement, heritage, and to a lesser extent, exclusivity receive greater emphasis in Western rather than Eastern countries. Chinese and US consumers place particular emphasis on elitism.

Additionally, gender shapes the importance placed on luxury values: men emphasize elitism (and exclusivity in Western countries only), whereas women emphasize refinement.

Furthermore, the adherence to own-gender beliefs (i.e., traits attributed to one's gender) fully mediates gender influence within all four countries. Theoretical implications are discussed based on major frameworks of national culture and the social structural theory (Eagly and Wood, 1999). Managerial implications in terms of cultural and gendered adaptation of marketing strategies are considered.