For example, the Australian Bureau of Statistics (ABS) uses hedonic regression to estimate the market value of the rental equivalent of an owner-occupied dwelling (ABS, 2008). Data on the rents paid by private tenants are regressed on some dwelling characteristics (e.g. location and dwelling structure) and the estimates are subsequently used to produce imputed values for the rental equivalence of owner-occupied and other dwellings rented at below-market values. See also Brown et al. ( This category should, for example, include subsidies for homeowners for refurbishment and maintenance work (e.g. for energy efficiency), and tax deductions granted on interest paid on mortgages, benefits for tenants who rent accommodation at below-market prices. Subsidies designed to encourage the building of homes for particular groups of individuals should also be considered.