Search Results

You are looking at 1 - 10 of 132 items for :

  • "imputed income" x
Clear All
International Monetary Fund. Statistics Dept.

implications for income in (c). If a free digital product is added to output and consumption, GDP compilers would have to impute two transactions that raise the gross income of the consumer and producer of that product. The producer would provide imputed income to the consumer as a transfer, or possibly a purchase of ad-viewing services, which would be used to purchase the free product. However, imputed income that the consumer simultaneously receives and returns differs in important ways from actual money income, and imputed producer revenue differs in important ways from

Ary Lars Bovenberg

-time exemption of $125,000 in capital gains to taxpayers who are older than 55 years. Owner-occupied housing not only receives preferential tax treatment of capital gains but also enjoys tax benefits that stem from the income tax exemption of the imputed return on household durables. In contrast to cash income from rental housing, in-kind income from owner-occupied housing goes untaxed. Furthermore, the tax system allows owners to deduct mortgage interest (up to the original cost of the dwelling) and real estate taxes, even though it does not tax imputed income from owner

International Monetary Fund. Statistics Dept.