Owner occupied dwelling and income taxesA synopsis of eight European countries Anne M.A. Bijvoet

Are the Dutch better off than other Europeans when it comes to the manner their government taxes the homes they own and live in? This book compares eight European countries following a review of issues, including taxation of mortgage interest, ‘deemed’ rental income, capital gains, rent-or-buy decisions and government’s role in home ownership. It contains quantitative case analyses, presents conclusions and other useful recommendations. The study offers valuable insights in theories, systems and policies affecting the taxation of owner occupied dwellings.