We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high...

The public finance system in force in Poland provides for a trade fair fee (Polish - "opłata targowa") as part of municipalities' own revenues. The trade fair fee is collected from persons selling at marketplaces located in the municipality. It constitutes own income for the commune's budget...

The article presents an analysis of the level of income flowing to the municipalities\' budget from the permit fees to sell alcoholic beverages in selected municipalities. For the purposes of the article, three objectives have been set for determining the level of revenue from the fee....