The hidden homeownership welfare state: An international long-term perspective on the tax treatment of homeowners

This project contains replication files, including R codes and the corresponding data set. The data are obtained using a content analysis of the legal acts or secondary literature considering homeowner taxation (taxes on imputed rent, deductibility of mortgage payments, housing capital gains tax and VAT on newly built dwellings). The data have an annual frequency and cover 37 countries between 1901 and 2020.