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 … its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards … taxable income of homeowners, while at the same time existing mortgage interest tax relief schemes and taxation of cadastral …
