Elena, Toma; Marius, Frunza - In: Acta Universitatis Danubius. OEconomica (2011) 2(2), pp. 92-105
In the last decades, in some states, wealth taxes have been reconsidered. Amid the problems outlined, our paper aims to highlight states options on wealth taxes and to analyze the impact of reforms on wealth taxes in recent decades, in the member states of the European Union and the U.S.,...