rent, net of mortgage interest and maintenance costs, in taxable income as any cash income source that extends consumption … opportunities. Three scenarios are analysed in six European countries: in the first imputed rent is included in the taxable income … abolished. In two further revenue-neutral scenarios, the additional tax revenue raised through the taxation of imputed rent is …

rent, net of mortgage interest and maintenance costs, in taxable income as any cash income source that extends consumption … opportunities. Three scenarios are analysed in six European countries: in the first imputed rent is included in the taxable income … abolished. In two further revenue-neutral scenarios, the additional tax revenue raised through the taxation of imputed rent is …

recurrent housing property taxation, a sizeable 'homeownership bias' i.e. a lighter average and marginal taxation for … homeownership investment, is embedded in current tax systems, and displays heterogeneous distributional profiles across different …

recurrent housing property taxation, a sizeable ‘homeownership bias' i.e. a lighter average and marginal taxation for … homeownership investment, is embedded in current tax systems, and displays heterogeneous distributional profiles across different …

sum of imputed net estimated market rent and total reported income, exceeded total reported income by approximately 23% in …