Barrios Cobos, Salvador; Denis, Cécile; … - 2019
following website: https://ec.europa.eu/jrc/en/thematic-research-fiscal-policy/housing-taxation. We use this data to estimate … of taxation of in-kind services related to housing consumption (i.e. imputed rents) and in presence of mortgage interest … homeownership. In this paper we aim to fill this gap by providing comparable time series on the main features of housing taxation in …