Figari, Francesco; Paulus, Alari; Sutherland, Holly; … - Department of International and European Economic … - 2012
Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending …¢ï¿½ï¿½ imputed rent, net of mortgage interest and maintenance costs, in taxable income as any cash income source that extends … taxable income of homeowners, while at the same time existing mortgage interest tax relief schemes and taxation of cadastral …