THE CAPITAL OF THE HOUSEHOLDS AND WAYS OF TAXING IT. A THEORETICAL ANALYSIS AT THE LEVEL OF EUROPEAN UNION COUNTRIES

MIHAILA, Nicoleta

doi:10.65672/jfme.2025.1.6

THE CAPITAL OF THE HOUSEHOLDS AND WAYS OF TAXING IT. A THEORETICAL ANALYSIS AT THE LEVEL OF EUROPEAN UNION COUNTRIES

Authors

MIHAILA, Nicoleta — Centre for Financial and Monetary Research “Victor Slavescu”, N.I.E.R., Romanian Academy, Bucharest, Romania

Landing page: https://www.icfm.ro/jfme.icfm.ro/articles/vol13i1p73-82.html

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DOI: 10.65672/jfme.2025.1.6

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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.

JEL Classification

H24, H31

Keywords

tax, household capital, income from specific assets, capital gains, inheritances and donations/gifts

How to cite

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 Management and Economics, 13(1), 73-82. DOI: 10.65672/jfme.2025.1.6.

RePEc record

Handle: Repec:vls:rojfme:v:13:y:2025:i:1:p:73-82