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  -