International standards recommend measuring imputed rents on a net basis, i.e. subtracting associated costs for homeowners such as mortgage interest expenses and real estate taxes. The OECD IDD database excludes imputed rents from owner-occupied dwellings due to the poor cross-country comparability of existing data. By contrast, the Danish government includes imputed rents in its income measure (Box 1). This is computed as 4% of the estimated value of the owner-occupied dwelling and is defined on a gross basis by the Danish government.