India's Goods and Services Tax: A Unique Experiment in Cooperative Federalism and a Constitutional Crisis in Waiting

Ajitesh Kir ()
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Ajitesh Kir: University of Michigan Law School, Ann Arbor

Canadian Tax Journal, 2021, vol. 69, issue 2, 391-445

Abstract: It has long been argued that federal countries, especially those with strong subnational taxing powers, might face difficulty in implementing a federal value-added tax (VAT) because of coordination issues involved, and therefore might be reluctant to adopt one. This article provides insights on how VAT structures are evolving in federal systems, where different tiers of government have separate (and sometimes overlapping) taxation powers. While the author focuses mainly on India's recently enacted goods and services tax (GST), he also offers a comparative perspective, with reference to the GST/VAT systems in Canada, Brazil, and the European Union, thus adding to the hitherto limited body of scholarly work on VAT coordination in federal jurisdictions.

Keywords: Fiscal federalism; goods and services tax; VAT; comparative analysis; constitution; India (search for similar items in EconPapers)
Date: 2021
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DOI: 10.32721/ctj.2021.69.2.kir

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