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 this form of taxation. The paper investigates the fiscal...

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 this form of taxation. The paper investigates the fiscal...

The paper examines the mobility into and out of poverty and identifies the determinants of poverty spell beginnings and endings in 14 European Countries for the period 1994-2000, using the European Community Household Panel. The first part of the paper offers a snapshot of poverty mobility in...

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 this form of taxation. The paper investigates the fiscal...

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 this form of taxation. The paper investigates the fiscal...

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 this form of taxation. The paper investigates the fiscal...

We analyze poverty dynamics in Europe for the periods 1994‐2001 and 2005‐2008 using, respectively, the data of the ECHP and the EU‐SILC. We focus on poverty profiles depicting poverty duration, recurrence and persistence and, then, on the trigger events (income, demographic, labour market)...

The paper examines the degree of overlap between people who experience chronic material deprivation and those who face long term income poverty (longitudinal poverty) in 22 EU countries for the period 2005-2008, using the longitudinal information of the EU-SILC. In order to approximate chronic...

We analyze poverty dynamics in Europe for the periods 1994‐2001 and 2005‐2008 using, respectively, the data of the ECHP and the EU‐SILC. We focus on poverty profiles depicting poverty duration, recurrence and persistence and, then, on the trigger events (income, demographic, labour market)...