American and British cultures
The contradiction between cultures of the New World and the Old World runs through the story. British characters like Lord Canterville, Mrs. Umney, and the Canterville ghost himself are interested in preserving the status quo, respecting traditions, and doing things according to ceremony and rituals. They tend to possess respect for the past, and also for an individual's rank and status. The American Otis family, on the other hand, is skeptical, materialistic, and down-to-earth. They only believe in what they can see in front of them, and always look for the most direct and pragmatic way to solve a problem.
Theatricality and Performance
The Canterville Ghost can shapeshift into a number of different forms, and these manifestations are presented as if they are different characters he plays. His process of preparing to appear in a specific form is compared to an actor getting ready to play a certain part, and the pride he takes in provoking fear echoes the way an actor would hope to achieve a certain emotional effect on his audience. Wilde uses this theme of theatricality to create comedy, since it becomes clear that the ghost is not inherently terrifying: he has to make a deliberate and intentional effort to appear that way. This theme also helps to make it clear why it is hurtful to the ghost when the Otis family does not react to him, as he is compared to a failed artist who can no longer impress his audience.
Tradition and Heritage
As an ancient member of the Canterville family who still lives in the house, the Ghost represents tradition and heritage. Even though his presence can be unpleasant, it is considered to be part of the Canterville family legacy and therefore is treated with respect and deference by characters like Mrs. Umney. In fact, the number of people he has frightened over the centuries suggests that he is even a bit famous and sought-after, and that the Canterville family is likely proud of being able to say that their family legacy can be traced back for centuries. The Otis family, however, prioritizes modern convenience and ease over respecting traditions, which explains why they try to find ways to make the presence of the ghost less disruptive.
Innocence
Due to her young age, sheltered upbringing, and kind heart, Virginia Otis is a figure who represents innocence in the story. The ghost is drawn to her because he believes she will be sympathetic to his suffering, and also because he knows Virginia can help him. His sinful and corrupt past means that the Angel of Death will not listen to his pleas for peaceful rest in the Garden of Death; however, if Virginia can intercede on his behalf, he has a hope of being redeemed. Innocence is shown to be a way of lifting a curse and providing redemption.
Shame
As the ghost struggles more and more trying to strike fear into the Otis family, he begins to feel a failure and becomes ashamed of no longer being able to provoke fear. His identity has been rooted for a long time in successfully performing his role: he finds it satisfying to know that people experience intense reactions to him, and he also feels a sense of duty and obligation towards completing his ghostly tasks. When his identity is threatened, the ghost first lashes out, and then shrinks into shame and despair. Eventually, his shame turns out to be productive: it helps him to realize it is time to move on and let go of his role in order to find peace.
Money
Money is a subtle but important theme in the story; it is implied that the reason Lord Canterville needs to sell his family home to the Otis family in the first place is because he needs the money. At the time Wilde was writing, it was becoming increasingly common for English aristocrats to be suffering from economic troubles even while they owned huge houses and many valuable artifacts. In contrast, a new wave of wealthy Americans possessed plenty of cash, and were eager to purchase things that they hoped would help them to appear sophisticated. Americans would often buy artifacts and land from European aristocrats, and they would also end up marrying their daughters into noble families. While they violate many customs and traditions, the Otis family is tolerated and eventually even embraced because of the wealth they have to offer.
Peace
At first, the ghost seems very satisfied with his life creating chaos and disruption. He eventually confides that he longs for peace: he would like to be accepted into the Garden of Death, where he can rest quietly for eternity knowing his sins have been forgiven. His desire for this peace leads Virginia to help him, and once he is finally laid to rest, readers can assume that the ghost achieves the redemption and peace he has longed for.