Which of the following is NOT included in the wealth tax category?

Wealth taxes are designed to tax an individual’s or entity's net worth or inherent value of assets. Among the options provided, income taxes are fundamentally different from wealth taxes because they are levied on earnings or income generated over a specific period, rather than the accumulation or possession of wealth at a point in time.

In contrast, estate taxes, real property taxes, and inheritance taxes are linked directly to wealth. Estate taxes apply to the transfer of wealth upon death, real property taxes are based on the value of owned land and structures, and inheritance taxes are imposed on the value of inherited assets. Therefore, income taxes do not conform to the definition of a wealth tax, making it the option that does not belong in that category.