Henry Shue has written convincingly about the moral importance of the rich giving up luxuries for the sake of fighting climate change, before the poor are asked to give up necessities. As he explains it, even in an emergency you sell the jewelry before you sell the blankets.
The ultimate example of luxury emissions is probably private spaceflight, as described in Nature recently. All that fuel gets burned so that a few really rich people can get to a high altitude and gawk for a while before returning to Earth.
Surely, our climate policies should curb such behaviours.