Which of the following is considered a form of wealth tax?

A real property tax is considered a form of wealth tax because it is assessed based on the value of owned real estate. This tax is typically levied as a percentage of the property's assessed value and is used to fund local services such as education, public safety, and infrastructure. Essentially, it targets individuals or entities based on their ownership of physical assets, reflecting the idea that those who possess greater wealth in the form of real estate should contribute more to the funding of public services.

In contrast, sales tax is a consumption tax applied to the purchase of goods and services, which does not directly assess wealth based on ownership. Income tax is based on earnings rather than wealth and is considered a tax on financial efficacy rather than on assets owned. Corporate tax is levied on a corporation's profit, which is also not a direct measure of wealth but rather the result of business operations.