Wealth Tax Within Europe In The Context Of A Possible Implementation In Romania – The Existing Wealth Tax And Its Decline In Europe
Luminiţa Ristea () and
Adina Trandafir ()
Additional contact information
Luminiţa Ristea: “Spiru Haret” University, Romania
Adina Trandafir: “Spiru Haret” University, Romania
Annals of the University of Petrosani, Economics, 2010, vol. 10, issue 2, 299-306
The purpose of this paper is to focus our attention on the conceptual basis upon which the wealth tax system may be implemented in Romania taking into consideration former and actual presence of wealth tax within Europe. The idea of increasing the taxable basis based on imposing the wealth constitutes one of the most important debate topics on the agenda of the Romanian Parliament and Government and also within specialists’ theoretical approaches. The vast range of such approaches and further solutions is to be analysed in the global context of direct taxation in Europe and worldwide and particularly relevant for the complexity of the problem is the evolution of wealth tax during the last decades and also the very important context of moving corporate main offices in countries with more advantageous systems of taxation.
Keywords: wealth tax; property taxes; direct taxation; fiscal solutions; economic downturn (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
References: View complete reference list from CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:10:y:2010:i:2:p:299-306
Access Statistics for this article
More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania
Bibliographic data for series maintained by Imola Driga ().