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Voting in the Goods and Services Tax Council of India

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

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

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