Hoek, M. Peter van der; Radloff, Sarah. E. - Volkswirtschaftliche Fakultät, … - 2007
This paper compares owner-occupied housing tax regimes in the Netherlands and the other countries in the EU-15. The Nether-lands appears to stand apart in two respects. First, in Luxembourg and the Netherlands owner-occupiers have to include an imputed rental income in their taxable income....