Barrios Cobos, Salvador; Denis, Cécile; … - 2019
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 … property taxes owed by households, capital gain taxes, imputed rent taxation and mortgage interest tax reliefs. The data is …