Einkommensteuerschätzung in Georgien

  • 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.

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Author:André Jastrzembski
Series (Serial Number):Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik (G-05)
Document Type:Monograph/Edited Volume
Year of Completion:2007
Publishing Institution:Universität Potsdam
Release Date:2008/06/06
Tag:fiscal policy; income distribution; microsimulation; personal income tax; tax estimation
Organizational units:Wirtschafts- und Sozialwissenschaftliche Fakultät / Wirtschaftswissenschaften
Dewey Decimal Classification:3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
JEL Classification:F International Economics / F4 Macroeconomic Aspects of International Trade and Finance / F47 Forecasting and Simulation
H Public Economics / H2 Taxation, Subsidies, and Revenue / H24 Personal Income and Other Nonbusiness Taxes and Subsidies
H Public Economics / H3 Fiscal Policies and Behavior of Economic Agents / H31 Household
H Public Economics / H8 Miscellaneous Issues / H87 International Fiscal Issues; International Public Goods
Licence (German):License LogoKeine Nutzungslizenz vergeben - es gilt das deutsche Urheberrecht