Library Catalogue
Drafting Statutes for Taxation of Supplies of Goods and Services: "Implications for Social Order, Welfare and Justice"
Kodandaraman Sethuraman
Drafting Statutes for Taxation of Supplies of Goods and Services: "Implications for Social Order, Welfare and Justice" - Bangalore NLSIU 2014 - 256p
CONTENTS
Dedication (ii);
Acknowledgements (iii);
Lists of Figures and Table (iv);
List of Statutes, Bill and Other Statutory Instruments Referred To (v);
List of Cases Cited or Referred To (vi);
Chapter 1. Introduction;
Objective of the Thesis 3;
Methodology 4;
Research Questions that arise for Consideration 6;
Hypotheses 8;
Arrangement of Chapters 13;
Chapter 2.Taxation of Supplies of Goods and Services, Reform and a "just" Social Order:
Economic, Social, Political and Other Aspects;
From a Recognized Social Disorder to an Acceptable Social Order: A Call for Reform 15;
The 'State' as an Institution 20;
Budget as an Institution 23;
The Institution of Market 24;
The Institution of Cooperative Multi-level Governance 26;
Political Justice: Significance of Cooperation 29;
Economic Justice: Avoidance of "Efficiency Costs" 31;
Social Justice: Communications, Social System and Complexity 33;
Design of Economic Mechanism to Reform 'State' Policy affecting the Budget and Accountability 38;
Reform of 'State' Policy relating to Indirect Taxation: Analysis using Economic Mechanism Design 59;
Chapter 3. History of Levy, Collection and Accounting of Indirect Taxes: Lessons for Promotion of Welfare, Budget-balance, 'State' Policy and Multi-level Governance State-Building: Lessons in Cooperative Policy Reformulation 64;
Validity of Multiple Taxation 67;
"Nexus Principle" and Costs of Administration and Compliance 67;
"Explanation" Below Clause (l) of Article 286: Problems in Interpretation 72;
"Mischief' and Remedy: Perceptions that are and are not TRUE to Social Reality 77;
Reform, 'State' Policy relating to the Budget and the Directive Principles of' State' Policy 82;
Consequences of the Abandonment of the "Destination Principle" of Collection of Indirect Taxes 105;
"Destination Principle", Article 38 and Reformulation of 'State' Policy 109;
Division of Taxation Space by means of Conditional Propositions: Implications in using Bi-conditional "Only if' instead of 'If as a Connective between the Antecedent and the Consequent 112;
Redefining the Legislative Competence of the States without Amending the Constitution 125;
Constitutional Restrictions on States vs. Consequent Diminution of State Tax Revenues 132;
'State' Policy affecting Indirect Taxation: Iterations in the Institution of Law to Tackle Uncertainties 139;
Complexity in the Market Network: Discovery of the Merits of Collecting Indirect Taxes on a "Value-Added" Basis 158;
"Mischiefs" Recognized and Remedies Suggested in the 61 st Report of the Law Commission 164;
Taxation of Supplies of Services which Involve Transfers of Property in Goods Also 165;
"Supply of Goods and Services" as a Taxable Event 169;
The "Mischief' Recognized and Remedy Suggested by the Kelkar Committee 176;
Chapter 4. The Goal of Zero Tax-Induced Distortions in the Prices of Goods and services
Discovered by the Market: Usefulness of the "Economic Mechanism" Model , Use of Modeling for Lawmaking and Governance 179;
Information, Communication and Complexity 180;
Anatomy of the Market as an Institution 182;
Implications of Taxation Law for Price-Discovery 187;
Design of Economic Mechanisms and Price-Discovery 189;
Supply of Goods and Services: Designing a Mechanism to Avoid Tax-induced Distortions in Prices 193;
A Possible Framework as a Basis for Cooperative Reformulation of 'State' Policy affecting Indirect Taxation 206;
Chapter 5. Minimizing Tax-induced Distortions in the Prices of Goods and Services: Implications for Implementing Some Select Possibilities Supplies of Goods and Services: Modalities of Levy, Collection and Accounting of Indirect Taxes 216;
Possible World 1 as envisaged by "Concurrent Dual GST" 216;
Possible World 2 as envisaged by "National GST" 220;
Possible World 3 as envisaged by "State GSTs" 221;
Possible World 4 as envisaged by "Non-Concurrent Dual GSTs" 223;
Possible World 5 as envisaged by the State Finance Ministers in the "First" Discussion Paper on a Road-map for the levy of GST in India 225;
Possible World 6 as envisaged by the "Model GST law" Suggested in the Report of the Thirteenth Finance Commission 226;
Possible World 7 as Implied by the Amendments Proposed in the Constitution(One-Hundred-and -Fifteenth Amendment) Bill, 2011 227;
Minimizing Price-Distortions: Second-best Option to Motivate Truthful Compliance 231;
Chapter 6. Choice of the Mode of Levy and Collection of Goods and Services Taxes: Compliance with the Requirement of Prevalence of Justice in the Social Order;
Summing-up of the Discussions relating to the Objective of the Thesis in Chapters 2 to 5 232;
Discussions Relating to the Hypotheses Referred to in Chapter 1 234;
Conclusions on the Research Questions Taken Up for Inquiry 239;
APPENDIX - A Note on the Terms and Concepts of Formal Mathematical Logic Referred
to in Chapters 2 and 4;
Select Bibliography.
Doogs and Service tax- India Tax law - India Zero tax Model
Drafting Statutes for Taxation of Supplies of Goods and Services: "Implications for Social Order, Welfare and Justice" - Bangalore NLSIU 2014 - 256p
CONTENTS
Dedication (ii);
Acknowledgements (iii);
Lists of Figures and Table (iv);
List of Statutes, Bill and Other Statutory Instruments Referred To (v);
List of Cases Cited or Referred To (vi);
Chapter 1. Introduction;
Objective of the Thesis 3;
Methodology 4;
Research Questions that arise for Consideration 6;
Hypotheses 8;
Arrangement of Chapters 13;
Chapter 2.Taxation of Supplies of Goods and Services, Reform and a "just" Social Order:
Economic, Social, Political and Other Aspects;
From a Recognized Social Disorder to an Acceptable Social Order: A Call for Reform 15;
The 'State' as an Institution 20;
Budget as an Institution 23;
The Institution of Market 24;
The Institution of Cooperative Multi-level Governance 26;
Political Justice: Significance of Cooperation 29;
Economic Justice: Avoidance of "Efficiency Costs" 31;
Social Justice: Communications, Social System and Complexity 33;
Design of Economic Mechanism to Reform 'State' Policy affecting the Budget and Accountability 38;
Reform of 'State' Policy relating to Indirect Taxation: Analysis using Economic Mechanism Design 59;
Chapter 3. History of Levy, Collection and Accounting of Indirect Taxes: Lessons for Promotion of Welfare, Budget-balance, 'State' Policy and Multi-level Governance State-Building: Lessons in Cooperative Policy Reformulation 64;
Validity of Multiple Taxation 67;
"Nexus Principle" and Costs of Administration and Compliance 67;
"Explanation" Below Clause (l) of Article 286: Problems in Interpretation 72;
"Mischief' and Remedy: Perceptions that are and are not TRUE to Social Reality 77;
Reform, 'State' Policy relating to the Budget and the Directive Principles of' State' Policy 82;
Consequences of the Abandonment of the "Destination Principle" of Collection of Indirect Taxes 105;
"Destination Principle", Article 38 and Reformulation of 'State' Policy 109;
Division of Taxation Space by means of Conditional Propositions: Implications in using Bi-conditional "Only if' instead of 'If as a Connective between the Antecedent and the Consequent 112;
Redefining the Legislative Competence of the States without Amending the Constitution 125;
Constitutional Restrictions on States vs. Consequent Diminution of State Tax Revenues 132;
'State' Policy affecting Indirect Taxation: Iterations in the Institution of Law to Tackle Uncertainties 139;
Complexity in the Market Network: Discovery of the Merits of Collecting Indirect Taxes on a "Value-Added" Basis 158;
"Mischiefs" Recognized and Remedies Suggested in the 61 st Report of the Law Commission 164;
Taxation of Supplies of Services which Involve Transfers of Property in Goods Also 165;
"Supply of Goods and Services" as a Taxable Event 169;
The "Mischief' Recognized and Remedy Suggested by the Kelkar Committee 176;
Chapter 4. The Goal of Zero Tax-Induced Distortions in the Prices of Goods and services
Discovered by the Market: Usefulness of the "Economic Mechanism" Model , Use of Modeling for Lawmaking and Governance 179;
Information, Communication and Complexity 180;
Anatomy of the Market as an Institution 182;
Implications of Taxation Law for Price-Discovery 187;
Design of Economic Mechanisms and Price-Discovery 189;
Supply of Goods and Services: Designing a Mechanism to Avoid Tax-induced Distortions in Prices 193;
A Possible Framework as a Basis for Cooperative Reformulation of 'State' Policy affecting Indirect Taxation 206;
Chapter 5. Minimizing Tax-induced Distortions in the Prices of Goods and Services: Implications for Implementing Some Select Possibilities Supplies of Goods and Services: Modalities of Levy, Collection and Accounting of Indirect Taxes 216;
Possible World 1 as envisaged by "Concurrent Dual GST" 216;
Possible World 2 as envisaged by "National GST" 220;
Possible World 3 as envisaged by "State GSTs" 221;
Possible World 4 as envisaged by "Non-Concurrent Dual GSTs" 223;
Possible World 5 as envisaged by the State Finance Ministers in the "First" Discussion Paper on a Road-map for the levy of GST in India 225;
Possible World 6 as envisaged by the "Model GST law" Suggested in the Report of the Thirteenth Finance Commission 226;
Possible World 7 as Implied by the Amendments Proposed in the Constitution(One-Hundred-and -Fifteenth Amendment) Bill, 2011 227;
Minimizing Price-Distortions: Second-best Option to Motivate Truthful Compliance 231;
Chapter 6. Choice of the Mode of Levy and Collection of Goods and Services Taxes: Compliance with the Requirement of Prevalence of Justice in the Social Order;
Summing-up of the Discussions relating to the Objective of the Thesis in Chapters 2 to 5 232;
Discussions Relating to the Hypotheses Referred to in Chapter 1 234;
Conclusions on the Research Questions Taken Up for Inquiry 239;
APPENDIX - A Note on the Terms and Concepts of Formal Mathematical Logic Referred
to in Chapters 2 and 4;
Select Bibliography.
Doogs and Service tax- India Tax law - India Zero tax Model