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Flat tax in the Caucasus

'We lost the twentieth century was how Paata Sheshelidze described Georgia's experience of the Soviet occupation from 1920 to 1990.

Sheshelidze is President of die New Economic School in Georgia (NES), a free-market think tank in Tbilisi. I had met him and die NES Vice President Gia Jandieri at die Property and Freedom Society Conference in Turkey. The Democratic Republic of Georgia is a country that has been trampled on, over-run, ruled and occupied many times in its long history but has also had periods of independence and sovereignty.

But now Georgia's government proclaims as one of its goals to reduce the size of government as a share of GDP from 29 per cent to 20 per cent.

The ...

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