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Voting in the Goods and Service Tax Council of India

Bhattacherjee, Sanjay and Sarkar, Palash (2018): Voting in the Goods and Service Tax Council of India.

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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.

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