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 …