@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{Gamsachurdia2007,
  author    = {Gamsachurdia, Giwi},
  title     = {Steuerverteilung und Finanzausgleich},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18784},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {This paper analyzes fundamental shortcomings in the Georgian legal bases in both the constitution and the tax code with regard to a sustainable fiscal policy. It shows that the lack of experience with sharing political powers and competences among the administrative levels create centralizing tendencies, which are in sharp contrast to more recent laws on local selfgovernment. Having set the legal background of today's administrative structure in Georgia, the paper continues to describe the country's budget composition in terms of tax revenues and expenses since the year 2000. Following a brief discussion of the Georgian systems of transfers to subordinate administrative entities the paper concludes by naming essential reform steps that need to be taken towards the development of a functioning fiscal policy on all levels.},
  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}
}
@book{Ehrke2007,
  author    = {Ehrke, J{\"u}rgen},
  title     = {Zentralisieren durch Dezentralisierung? : Die Reform der Kommunalfinanzen in Georgien},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18515},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {Under the influence of orientation towards European integration, Georgia has introduced a variety of new laws with the apparent aim to decentralize legislative and executive powers. This paper shows that the Georgian efforts of decentralization remain superficial, mainly because they are not backed by additional fiscal competences at the municipality level. Following an initial description of the pre-reform situation as of 2006 and based upon a detailed account of the structural changes since 2007, the author gives insight into the conflicts which arise from the lack of institutional congruency. Neither the extraordinary status of the capital Tbilisi nor the seeming autonomy of the Rebublic of Adjara are likely to sway the renegade territories of Abchasia and Ossetia towards a reintegration under Georgian centralized rule as it continues to exist today. Likewise, the success of the proposed and discussed fiscal equalization scheme depends on whether the President and his ruling party are willing to delegate powers to the subodinate jurisdictions.},
  language  = {de}
}
@book{KirnKhokrishvili2008,
  author    = {Kirn, Tanja and Khokrishvili, Elguja},
  title     = {Will an asymmetrical system of fiscal decentralisation resolve the conflicts in the republic of Georgia?},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18795},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2008},
  abstract  = {This paper discusses the problems regarding the decentralisation of a formerly communist country. In Georgia, the first steps towards decentralisation failed, since the transition process led to a power vacuum that escalated in bloody conflicts and secessionist movements. The status of Abkhazia and South Ossetia is still unclear and the intra-state tensions remain unsolved. This may be one of the reasons why the most recent attempts of decentralisation are rather hesitant. It is far from clear whether decentralisation in response to regional tensions would increase instability or political stability. We identify the limited autonomy at the local and regional levels as a major obstacle and challenge for the further reform process.},
  language  = {de}
}
@techreport{BorckOshiroSatō2022,
  type      = {Working Paper},
  author    = {Borck, Rainald and Oshiro, Jun and Satō, Yasuhiro},
  title     = {Property tax competition},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-56222},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-562228},
  pages     = {71},
  year      = {2022},
  abstract  = {We develop a model of property taxation and characterize equilibria under three alternative taxa-tion 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 tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes.},
  language  = {en}
}