Coal - Poland's “black gold” (yesterday) or problem (today) -- Property taxation in Poland – main legal problems -- Taxation of assets used for extraction of energy resources -- Taxation of specific asset used for the transportation and storage of energy resources -- Taxation of onshore...

Introduction -- Property Tax Systems and their Administration -- Who Pays Which Property Taxes -- Estimating the Property Tax Expenditure -- What is the Property Tax Expenditure Worth? -- Public Service Cost of the Tax Expenditure -- Conclusion.

We provide evidence on the role of fairness for tax compliance: households are willing to pay more in taxes if they believe that other households are contributing their fair share. We conducted an information-disclosure natural field experiment in the context of property taxes in the United...