@book{Khokrishvili2007,
  author    = {Khokrishvili, Elguja},
  title     = {Das georgische Steuersystem im Transformationsprozess},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18746},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax system should be elaborated regarding certain criteria. This paper analyzes the tax reform procedures during the transition of Georgia to the free-market economy as well as the existing tax system. Concerning the taxes, the current tax system is more or less duplicated from the Western European countries. It becomes obvious that the chance of developing a rational, sustainable and adjusted tax system for transition countries was missed.},
  language  = {de}
}
@book{Jastrzembski2007,
  author    = {Jastrzembski, Andr{\´e}},
  title     = {Einkommensteuersch{\"a}tzung in Georgien},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18755},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {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.},
  language  = {de}
}
@book{GabidsaschwiliGelaschwili2007,
  author    = {Gabidsaschwili, B. and Gelaschwili, Simon},
  title     = {Armut in Georgien},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18779},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {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.},
  language  = {de}
}
@book{Petersen2007,
  author    = {Petersen, Hans-Georg},
  title     = {Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und L{\"o}sungsans{\"a}tze f{\"u}r denTransformationsprozess in Georgien},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18495},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {The paper describes the content of the project "Tax-/Transfer-Reform and Fiscal Responsibility: Pathways to a Sustainable Fiscal Policy in Georgia", which is supported for the period Fall 2005 to Spring 2008 by the VolkswagenStiftung. Within the project a knowledgetransfer is organized, concentrating on state theory, tax and transfer reform, revenue sharing as well as fiscal equalization. A short overview on the current situation in Georgia is presented. Then the main project components - tax reform, tax revenue estimation and microsimulation - are briefly discussed.},
  language  = {de}
}
@techreport{Petersen2011,
  type      = {Working Paper},
  author    = {Petersen, Hans-Georg},
  title     = {Income taxation and the choice of the tax rate schedule},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {62},
  issn      = {0948-7549},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-53924},
  pages     = {27},
  year      = {2011},
  abstract  = {In the history of economic thoughts the problem of a "just" tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the substitution effects which play an important role in the theory of optimal taxation are neglected, the slope in the diminishing marginal utility of income causes tax rate structures reaching from accelerated progression to delayed regression. Interestingly the principle of equal relative sacrifice combined with a Bernoulli utility function yields a delayed progression, which is connected with a negative income tax.},
  language  = {de}
}