Housing-related costs such as mortgage interest expenses are counted as a negative capital income component. Including net imputed rents in the income definition has been found to trigger an equalising effect on the distribution of disposable income in cross-country studies (Tormalehto and Sauli, 2013, Frick et al., As a result, imputed rents could have triggered a disequalising effect, when measured on a gross basis through the user cost approach.