For years whichever member of the family invited the others at Christmas provided part of the actual Christmas dinner, bought the tree and factored in the added use of electricity, heating, and warm water into the household expenses for December and January.
My parents who drove a fair distance to come to us, paid their own petrol, brought petfood for their dog and cat that came for Christmas as well, provided either the wine for the meals, or some of the food for Christmas Day and the following day, as Christmas dinner is eaten on Christmas Eve here.
My aunt often brought dessert, my sister contributed something else. All this neccessitated a fair amount of staff work on the part of the Quartermaster-general (me).
One year when no relatives were coming and we invited friends for Christmas dinner we by prior agreement priced the meal and divided the sum amongst us and asked everyone to bring their own drinks.
These arrangements worked for us and no-one felt put upon or forced to spend more than they really could afford.