Abstract

The Goods and Services Tax (GST) Council of India has a non-conventional weighted voting procedure having a primary player who is a blocker and a set of secondary players. The voting weights are not fixed and are determined based on the subset of players which participate in the voting. We introduce the notion of voting schema to formally model such a voting procedure. Individual voting games arise from a voting schema depending on the subset of secondary players who participate in the voting. We make a detailed formal study of the trade-off between the minimal sizes of winning and blocking coalitions in the voting games that can arise from a voting schema. Finally, the GST voting procedure is assessed using the theoretical results leading to suggestions for improvement.

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