TY  - BOOK
A1  - Gabidsaschwili, B.
A1  - Gelaschwili, Simon
T1  - Armut in Georgien
N2  - Poverty is currently wide spread in Georgia. This paper is dedicated to an analysis of the causes, the extent and the intensity of poverty in Georgia. With a strong focus on the period after Shevardnadze’s presidency, the paper shows how poverty has grown in the past 15 years. In spite of a rising per capita income, the variance within the distribution of income is also increasing. The widening gap between high and low incomes represents a danger for the Georgian society and is associated with high unemployment rates, a lack of education for entire societal strata and rising criminality. In addition, high inflation rates affect mainly low income groups. Apparently, the Rose Revolution of 2003 did not lead to an attenuation of poverty but rather intensified it.
T3  - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-07 
KW  - poverty in Georgia
KW  - living standards
KW  - income distribution
KW  - Gini-coefficient
KW  - prices
KW  - inflation
Y1  - 2007
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18779
ER  - 
TY  - BOOK
A1  - Jastrzembski, André
T1  - Einkommensteuerschätzung in Georgien
N2  - Tax estimation is a fundamental prerequisite for a sustainable fiscal policy. This paper uses the Georgian Household Survey and s simple microsimulation model in order to describe the household incomes in Georgia for the year 2005, their structure and regional distribution within eleven historical regions. Based on a thorough analysis of the existing taxable incomes and following the documentation of the applied model both a tax allowance and three percent raise of the income tax are estimated with respect to tax revenue and distributional effects. The paper comes to the conclusion that the poor income situation of most Georgian households can be mitigated by a tax allowance but is very difficult to be financed because of expected revenue losses. In spite of some progressive distributional effects of an increase of the tax burden, most households will find a very hard to cope with additional tax liabilities.
T3  - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-05 
KW  - tax estimation
KW  - microsimulation
KW  - income distribution
KW  - personal income tax
KW  - fiscal policy
Y1  - 2007
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18755
ER  -