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The Capital Of The Households And Ways Of Taxing It. A Theoretical Analysis At The Level Of European Union Countries

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  • MIHAILA, Nicoleta

    (Centre for Financial and Monetary Research “Victor Slavescu†, N.I.E.R., Romanian Academy, Bucharest, Romania)

Abstract

The taxation of capital is a widely debated topic in specialized literature, the main themes starting from the complex nature of capital to different evaluations of inequality, the theoretical validity of optimal fiscal results and how to approach the restrictions imposed by capital mobility, as well as the specifics of the countries analyzed. In this paper we propose to carry out a theoretical analysis of the tax treatment of household capital income among the EU member states (we refer to income from specific assets, capital gains, inheritances and donations/gifts), in this sense using mainly a descriptive methodology, by appealing to various bibliographic sources, mainly from foreign literature as well as the use of official documents of the fiscal entities of the respective countries.

Suggested Citation

  • MIHAILA, Nicoleta, 2025. "The Capital Of The Households And Ways Of Taxing It. A Theoretical Analysis At The Level Of European Union Countries," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 13(1), pages 73-82, October.
    • Handle: RePEc:vls:rojfme:v:13:y:2025:i:1:p:73-82
    DOI: https://doi.org/10.65672/jfme.2025.1.6
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    References listed on IDEAS

    as
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    Keywords

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    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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