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Imputed income : ウィキペディア英語版
Imputed income
Imputed income is the accession to wealth that can be attributed, or imputed, to a person when he avoids paying for services by providing the services to himself or herself, or when the person avoids paying rent for durable goods by owning the durable goods, as in the case of imputed rent.
==Taxation of imputed income==

Many countries, such as the United States, tax imputed income only in certain limited situations. Imputed income is sometimes difficult to measure, and tax policies regarding imputed income can have political consequences. For taxpayers, not taxing imputed income creates a tax incentive in favor of owning over renting, 〔(【引用サイトリンク】title=The distribution of gains and losses from changes in the tax treatment of housing )〕 and in favor of self-service over hiring. For the economy, not taxing imputed income directs economic activity away from activities associated with extreme and severe division of labor.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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