Wealth Taxes in the Context of European Integration and Globalization: a Reconsideration?

In the last decades, in some states, wealth taxes have been reconsidered. Amid theproblems outlined, our paper aims to highlight states options on wealth taxes and to analyze theimpact of reforms on wealth taxes in recent decades, in the member states of the European Union andthe U.S., through the financial, economic and correcting inequalities role, played by taxes, in general,and taxes on wealth, in particular. Amid the rise of social inequalities, especially in the U.S., Asecond objective of our paper, adjacent to those already mentioned, is the analysis of the degree ofreduction of social inequalities, through taxes on wealth in the countries concerned. By a survey inOECD member states, on the role of wealth tax, we find a series of opportunities and limits in theincrease of their financial and redistributive role.