---
type: syllabus
topic: gst
topic_title: Goods and Services Tax
topic_url: 'https://liberty-lighthouse.vercel.app/topics/gst/'
canonical_url: 'https://liberty-lighthouse.vercel.app/topics/gst/syllabus/'
markdown_url: 'https://liberty-lighthouse.vercel.app/topics/gst/syllabus.md'
---
# Goods and Services Tax — Syllabus

## Books

1. James Mirrlees et al. (eds.), Tax by Design: The Mirrlees Review (2011) — Institute for Fiscal Studies. Relevant chapters: ch. 2, "The Ingredients of Tax Design," and ch. 6, "Taxing Goods and Services"

## Academic Papers

1. [Targeting, Cascading, and Indirect Tax Design](https://www.imf.org/external/pubs/ft/wp/2013/wp1357.pdf) — Michael Keen, IMF Working Paper 13/57, 2013
2. [The Redistributive Power of Cash Transfers vs VAT Exemptions: A Multi-Country Study](https://www.taxdev.org/sites/default/files/2021-12/Redistributive_Power_Cash_Transfers_vs_VAT_Exemptions.pdf) — Ross Warwick et al., World Development, 2021
3. [Informality, Consumption Taxes and Redistribution](https://www.nber.org/system/files/working_papers/w27429/w27429.pdf) — Pierre Bachas, Lucie Gadenne and Anders Jensen, NBER Working Paper 27429, 2020
4. [Input Tax Credit and Refunds under GST in India: Conceptual and Legal Framework](https://papers.xkdr.org/papers/2025Modi_GST.pdf) — Arbind Modi, XKDR Forum Working Paper 44, 2025

## Reports

1. Chelliah committee-era excise reform report, ch. 4, "Structural Reform of the Excise Tax System"
2. First Discussion Paper on GST in India (2009) — Empowered Committee of State Finance Ministers
3. Task Force on GST — Thirteenth Finance Commission, 2009. Relevant chapters: ch. 2 and ch. 6

## Articles & Blog Posts

1. [Cholesterol in the Indian GST](https://blog.theleapjournal.org/2026/01/cholesterol-in-indian-gst.html) — Arbind Modi and Ajay Shah, The LEAP Blog, 2026
2. [GST Without a Seamless Input Tax Credit System Fails Its Core Principles](https://www.business-standard.com/opinion/columns/gst-without-a-seamless-input-tax-credit-system-fails-its-core-principles-125092800733_1.html) ("To GST or Not to GST") — Vijay Kelkar, Arbind Modi and Ajay Shah, Business Standard, 2025
3. [Steps Towards the Perfect GST](https://www.mayin.org/ajayshah/MEDIA/2025/to_perfect_gst.html) — Vijay Kelkar, Arbind Modi and Ajay Shah, Business Standard, 2025

## Podcasts & Videos

1. [Episode 121: How to Fix Our GST](https://www.youtube.com/watch?v=dEN83za0tqw) — Everything Is Everything, with Amit Varma and Ajay Shah, 17 October 2025