Definition: Taxes on wealth
Taxes on wealth (unallocable) are taxes the basis of which is a non-physically specified form of wealth. In a concrete case these income and wealth taxes might in fact be levied on, for example, the income from or the value of a real estate. But since it is not possible to decide this on the basis of the existing statistics they fall under the more general category.
Structures on the taxation system in the European Union 1970-1997, Eurostat 2000