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Tax treatment of homeownership
This study describes a novel longitudinal database of governmental homeownership taxation regulations. The attractivity of homeownership is measured by four binary indices. These indices cover the four major tools of the ownership taxation policy — the tax on imputed rent, the deductibility of mortgage payments, the capital gains tax on housing, and the value added tax on the newly built dwellings. They are based on the analysis of the corresponding legislation of various countries. The database covers 36 countries and the period between 1910 and 2020. The composite ownership taxation index reflects the degree of attractivity of the homeownership from the fiscal viewpoint.
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Longitudinal database of rental housing market regulations: 100+ countries over 100+ years
Прикладная статистика 2021 --- практический семинар 1
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Excess deaths of COVID-19: Experience of different countries
In this study, excess deaths related to the COVID-19 pandemic in various countries and regions are computed and analyzed.