Figari, Francesco; Paulus, Alari; Sutherland, Holly; … - 2012
this form of taxation. The paper investigates the fiscal and distributional consequences of including homeowners' imputed … of homeowners, while at the same time existing mortgage interest tax relief schemes and taxation of cadastral incomes are … abolished. In two further revenue-neutral scenarios, the additional tax revenue raised through the taxation of imputed rent is …
