Voting in the Goods and Service Tax Council of India

Sanjay Bhattacherjee and Palash Sarkar

MPRA Paper from University Library of Munich, Germany

Abstract: In 2017, India enacted a new taxation law called the Goods and Services Tax (GST). This law created a GST Council with representatives of the Union government and the Provincial governments. The decision making procedure in the GST Council is specified to be by weighted voting. This work performs a detailed study of such a mechanism using the framework of formal voting games. On a theoretical note, we introduce several new notions regarding blocking dynamics of voting games. These are then applied to the study of voting in the GST context. We identify a set of basic desiderata and propose some modifications to the voting rule in the GST Act.

Keywords: Goods and Services Tax (GST); GST Council; Weighted majority voting games; Winning and blocking coalition; Blocking power; Efficiency; Influence (search for similar items in EconPapers)
JEL-codes: C71 D7 D72 D73 G28 H1 H2 H71 H77 Y10 Z18 (search for similar items in EconPapers)
Date: 2018-04-16
New Economics Papers: this item is included in nep-cdm, nep-gth and nep-pol
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https://mpra.ub.uni-muenchen.de/86239/1/MPRA_paper_86239.pdf original version (application/pdf)
https://mpra.ub.uni-muenchen.de/86355/1/MPRA_paper_86355.pdf revised version (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:86239

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