Council Tax Quotes

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Rats had featured largely in the history of Ankh-Morpork. Shortly before the Patrician came to power there was a terrible plague of rats. The city council countered it by offering twenty pence for every rat tail. This did, for a week or two, reduce the number of rats—and then people were suddenly queing up with tails, the city treasury was being drained, and no one seemed to be doing much work. And there still seemed to be a lot of rats around. Lord Vetinari had listened carefully while the problem was explained, and had solved the thing with one memorable phrase which said a lot about him, about the folly of bounty offers, and about the natural instinct of Ankh-Morporkians in any situation involving money: “Tax the rat farms.
Terry Pratchett (Soul Music (Discworld #16))
Laws and regulations that corporate lobbyists are unable to persuade national democratic legislatures to enact can be repackaged and hidden in harmonization agreements masked as lengthy trade treaties, which are then ratified by legislatures without adequate scrutiny. Whatever its minor benefits, legislation by treaty represents a massive transfer of power from democratic legislatures to corporate managers and bankers. Jean-Claude Juncker, the prime minister of the tax haven Luxembourg who became the president of the European Commission from 2014 to 2019, described how the European Council systematically expanded its authority by stealth: “We decree something, then float it and wait some time to see what happens. If no clamor occurs . . . because most people do not grasp what had been decided, we continue—step by step, until the point of no return is reached.
Michael Lind (The New Class War: Saving Democracy from the Managerial Elite)
Almost everything people did throughout history was fuelled by solar energy that was captured by plants and converted into muscle power. Human history was consequently dominated by two main cycles: the growth cycles of plants and the changing cycles of solar energy (day and night, summer and winter). When sunlight was scarce and when wheat fields were still green, humans had little energy. Granaries were empty, tax collectors were idle, soldiers found it difficult to move and fight, and kings tended to keep the peace. When the sun shone brightly and the wheat ripened, peasants harvested the crops and filled the granaries. Tax collectors hurried to take their share. Soldiers flexed their muscles and sharpened their swords. Kings convened councils and planned their next campaigns. Everyone was fuelled by solar energy – captured and packaged in wheat, rice and potatoes.
Yuval Noah Harari (Sapiens: A Brief History of Humankind)
The following morning, I met with the mayor. I had barely set foot in his office before he told me that Philippe Toussaint and I would be employed starting in August of 1997 as cemetery keepers. That we would each receive the minimum wage, a house that went with the job, and that any water and electricity we used, as well as our household taxes, would be paid for by the council.
Valérie Perrin (Fresh Water for Flowers)
To the Royal Scribe of the Metropolis from Haran ben Philip Levias of the Jewish Council. I attest that Chaya, daughter of my sister, Yaltha, died in the month of Epeiph of the 32nd year of the Emperor Augustus Caesar. As her guardian and kinsman, I request that her name be entered among those who have died. She is not default in the payment of taxes being the age of two years at the time of her death.
Sue Monk Kidd (The Book of Longings)
Reasonably democratic, reasonably egalitarian, wary of privilege and outsiders, they were accustomed to tending their own affairs, choosing their own ministers, militia officers, and political leaders. Convinced that their elected assemblies were equal in stature and authority to Parliament, they believed that governance by consent was paramount. They had not consented to being taxed, to being occupied, to seeing their councils dismissed and their port sealed like a graveyard crypt. They were godly, of course, placed here by the Almighty to do His will. Sometimes political strife was also a moral contest between right and wrong, good and evil. This struggle, as the historian Gordon S. Wood later wrote, would prove their blessedness. Warren circled round to that very point: Our country is in danger, but not to be despaired of. Our enemies are numerous and powerful, but we have many friends, determining to be free.… On you depend the fortunes of America. You are to decide the important question, on which rest the happiness and liberty of millions yet unborn. Act worthy of yourselves.
Rick Atkinson (The British Are Coming: The War for America, Lexington to Princeton, 1775-1777 (The Revolution Trilogy Book 1))
love of country based on the common good entails obligations to other people, not to national symbols. Instead of demanding displays of respect for the flag and the anthem, it requires that all of us take on a fair share of the burdens of keeping the nation going—that we pay taxes in full rather than seek tax loopholes or squirrel away money abroad, that we volunteer time and energy to improving the community and country, serve on school boards and city councils, refrain from political contributions that corrupt our politics, and blow the whistle on abuses of power even at the risk of losing our jobs. It has sometimes required the supreme sacrifice.
Robert B. Reich (The Common Good)
Balint pondered the programme outlined by Slawata: centralization, rule by an Imperial Council, the ancient kingdom of Hungary reduced to an Austrian province, and national boundaries to be re-arranged statistically according to the ethnic origin of the inhabitants! Why all this? To what purpose? Slawata had given him the answer: Imperial expansion in the Balkans so that feudal kingdoms for the Habsburgs reached the Sea of Marmora; and it was all to be achieved with the blood of Hungarian soldiers and paid for by Hungarian tax-money! So it was merely to help Vienna spread Austrian hegemony over the nations of the Balkans that Tisza was to be helped to build up the Hungarian national armed forces.
Miklós Bánffy (They Were Counted)
With regard to the price then of the men themselves, it is obvious that the public treasury is in a better position to provide funds than any private individuals. What can be easier than for the Council to invite by public proclamation all whom it may concern to bring their slaves, and to buy up those produced? Assuming the purchase to be effected, is it credible that people will hesitate to hire from the state rather than from the private owner, and actually on the same terms? People have at all events no hesitation at present in hiring consecrated grounds, sacred victims, houses, etc., or in purchasing the right of farming taxes from the state. To ensure the preservation of the purchased property, the treasury can take the same securities precisely from the lessee as it does from those who purchase the right of farming its taxes. Indeed, fraudulent dealing is easier on the part of the man who has purchased such a right than of the man who hires slaves. Since it is not easy to see how the exportation of public money is to be detected, when it differs in no way from private money. Whereas it will take a clever thief to make off with these slaves, marked as they will be with the public stamp, and in face of a heavy penalty attached at once to the sale and exportation of them. Up to this point then it would appear feasible enough for the state to acquire property in men and to keep a safe watch over them.
Xenophon (On Revenues)
If there was anything really wrong with Shady Hill, anything that you could put your finger on, it was the fact that the village had no public library – no foxed copies of Pascal, smelling of cabbage; no broken sets of Dostoevski and George Eliot; no Galsworthy, even; no Barrie and no Bennett. This was the chief concern of the Village Council during Marcie’s term. The library partisans were mostly newcomers to the village; the opposition whip was Mrs Selfredge, a member of the Council and a very decorous woman, with blue eyes of astonishing brilliance and inexpressiveness. Mrs Selfredge often spoke of the chosen quietness of their life. ‘We never go out,’ she would say, but in such a way that she seemed to be expressing not some choice but a deep vein of loneliness. She was married to a wealthy man much older than herself, and they had no children; indeed, the most indirect mention of sexual fact brought a deep color to Mrs Selfredge’s face. She took the position that a library belonged in that category of public service that might make Shady Hill attractive to a development. This was not blind prejudice. Carsen Park, the next village, had let a development inside its boundaries, with disastrous results to the people already living there. Their taxes had been doubled, their schools had been ruined. That there was any connection between reading and real estate was disputed by the partisans of the library, until a horrible murder – three murders, in fact – took place in one of the cheese-box houses in the Carsen Park development, and the library project was buried with the victims.
John Cheever (Collected Stories (Vintage Classics))
Consider almost any public issue. Today’s Democratic Party and its legislators, with a few notable individual exceptions, is well to the right of counterparts from the New Deal and Great Society eras. In the time of Lyndon Johnson, the average Democrat in Congress was for single-payer national health insurance. In 1971, Congress overwhelmingly passed the Comprehensive Child Development Act, for universal, public, tax-supported, high-quality day care and prekindergarten. Nixon vetoed the bill in 1972, but even Nixon was for a guaranteed annual income, and his version of health reform, “play or pay,” in which employers would have to provide good health insurance or pay a tax to purchase it, was well to the left of either Bill or Hillary Clinton’s version, or Barack Obama’s. The Medicare and Medicaid laws of 1965 were not byzantine mash-ups of public and private like Obamacare. They were public. Infrastructure investments were also public. There was no bipartisan drive for either privatization or deregulation. The late 1960s and early 1970s (with Nixon in the White House!) were the heyday of landmark health, safety, environmental, and financial regulation. To name just three out of several dozen, Nixon signed the 1970 Clean Air Act, the 1970 Occupational Safety and Health Act, and the 1973 Consumer Product Safety Act. Why did Democrats move toward the center and Republicans to the far right? Several things occurred. Money became more important in politics. The Democratic Leadership Council, formed by business-friendly and Southern Democrats after Walter Mondale’s epic 1984 defeat, believed that in order to be more competitive electorally, Democrats had to be more centrist on both economic and social issues.
Robert Kuttner (Can Democracy Survive Global Capitalism?)
Professor Joseph Stiglitz, former Chief Economist of the World Bank, and former Chairman of President Clinton's Council of Economic Advisers, goes public over the World Bank’s, “Four Step Strategy,” which is designed to enslave nations to the bankers. I summarise this below, 1. Privatisation. This is actually where national leaders are offered 10% commissions to their secret Swiss bank accounts in exchange for them trimming a few billion dollars off the sale price of national assets. Bribery and corruption, pure and simple. 2. Capital Market Liberalization. This is the repealing any laws that taxes money going over its borders. Stiglitz calls this the, “hot money,” cycle. Initially cash comes in from abroad to speculate in real estate and currency, then when the economy in that country starts to look promising, this outside wealth is pulled straight out again, causing the economy to collapse. The nation then requires International Monetary Fund (IMF) help and the IMF provides it under the pretext that they raise interest rates anywhere from 30% to 80%. This happened in Indonesia and Brazil, also in other Asian and Latin American nations. These higher interest rates consequently impoverish a country, demolishing property values, savaging industrial production and draining national treasuries. 3. Market Based Pricing. This is where the prices of food, water and domestic gas are raised which predictably leads to social unrest in the respective nation, now more commonly referred to as, “IMF Riots.” These riots cause the flight of capital and government bankruptcies. This benefits the foreign corporations as the nations remaining assets can be purchased at rock bottom prices. 4. Free Trade. This is where international corporations burst into Asia, Latin America and Africa, whilst at the same time Europe and America barricade their own markets against third world agriculture. They also impose extortionate tariffs which these countries have to pay for branded pharmaceuticals, causing soaring rates in death and disease.
Anonymous
FOCUS ON GENERATING REVENUE THE DOJ FOUND THAT virtually every branch and tributary of the city’s bureaucracy—the mayor, city council, city manager, finance director, municipal court judge, municipal court prosecutor, court clerk, assistant clerks, police chief—all were enmeshed in an unending race to raise revenue through municipal fines and fees:            City officials routinely urge Chief [Tom] Jackson to generate more revenue through enforcement. In March 2010, for instance, the City Finance Director wrote to Chief Jackson that “unless ticket writing ramps up significantly before the end of the year, it will be hard to significantly raise collections next year. . . . Given that we are looking at a substantial sales tax shortfall, it’s not an insignificant issue.” Similarly, in March 2013, the Finance Director wrote to the City Manager: “Court fees are anticipated to rise about 7.5%. I did ask the Chief if he thought the PD [police department] could deliver 10% increase. He indicated they could try.” The importance of focusing on revenue generation is communicated to FPD officers. Ferguson police officers from all ranks told us that revenue generation is stressed heavily within the police department, and that the message comes from City leadership. The evidence we reviewed supports this perception.
Norm Stamper (To Protect and Serve: How to Fix America's Police)
In 1957, the death of a trio of millionaires, Sir James Dunn, Isaak Killam, and Harold Crabtree, produced such a windfall of inheritance taxes that the federal government launched the Canada Council and endowed it with $100 million, half for capital grants to universities, the rest for scholarships, loans, and grants.
Desmond Morton (A Short History of Canada)
How to remedy this want of confidence? Hamilton submitted a twelve-point program, a fully realized vision of a financial system that reflected sustained thinking. Congress should create a central bank, owned half by the government and half by private individuals, that could issue money and make public and private loans. Drawing on European precedents, Hamilton cited the Bank of England and the French Council of Commerce as possible models. Taxes and domestic loans could not finance the war alone, he argued, and he pressed for a foreign loan of two million pounds as the centerpiece of his program: “The necessity of a foreign loan is now greater than ever. Nothing else will retrieve our affairs.
Ron Chernow (Alexander Hamilton)
Norway is working on a combination of taxes, subsidies, infrastructure, and other incentives in an effort to end sales of gasoline cars in the country by 2025. In October 2016, Germany’s federal council voted for a nonbinding resolution to end all sales of gasoline cars with internal combustion engines by 2030. In May 2017, India’s power minister announced a plan to have only electric cars—and “not a single petrol or diesel car”—sold in the country from 2030 on. Both the UK and France have said they will end sales of diesel and gasoline cars by 2040. And even China has said it will set a date that will signal the end of all gasoline car sales in the country (although it hasn’t said what that date will be). All these scenarios could have a drastic effect on the uptake of electric vehicles, which would in turn have a dramatic impact on the consumption of oil.
Hamish McKenzie (Insane Mode: How Elon Musk's Tesla Sparked an Electric Revolution to End the Age of Oil)
These were the men who, during the “Middle Ages of American industry,” the half century of unbridled industrial expansion following the Civil War, had harnessed America’s vast mineral resources and tapped its long-stored capital to create needed industrial growth but who, to turn that growth into personal wealth, had stationed themselves at the “narrows” of production, the key points of production and distribution, and exacted tribute from the nation. They were the men who had blackmailed state legislatures and city councils by threatening to build their railroad lines elsewhere unless they received tax exemptions, outright gifts of cash—and land grants so vast that, by 1920, the elected representatives of America had turned over to the railroad barons an area the size of Texas. They were the men who had bribed and corrupted legislators—the Standard Oil Company, one historian said, did everything possible to the Pennsylvania Legislature except refine it—to let them loot the nation’s oil and ore, the men who, building their empires on the toil of millions of immigrant laborers, had kept wages low, hours long, and had crushed the unions. Their creed was summed up in two quotes: Commodore Vanderbilt’s “Law? What do I care for law? Hain’t I got the power?” and J. P. Morgan’s “I owe the public nothing.
Robert A. Caro (The Power Broker: Robert Moses and the Fall of New York)
What came first, the chicken or the egg? The answer, of course, is that the Velociraptor came first. Always the Velociraptor. (- Blue)
Shantnu Tiwari (Dude, My Boss is Evil (Also, He’s a Zombie): In Which Our Hero Must Stop a Dastardly Villain Who Murders People and Doesn’t Pay Council Tax (I Hate Zombies))
IN BRAZIL, where the state collects a hefty 36% of GDP in taxes and offers mediocre public services in return, tax-dodging is a national sport. The latest scam unearthed by police, treasury and finance-ministry sleuths sets a record. On March 26th they revealed that over the past ten years the government had been cheated of at least 5.7 billion reais ($1.8 billion) in back taxes and fines from firms, and perhaps as much as 19 billion reais. That would be enough to pay three-quarters of the bill for last year’s football World Cup. It is nearly twice the suspicious payments in a separate corruption scheme involving Petrobras, a state-controlled oil company. Unlike the petrolão, the tax imbroglio does not implicate top politicians. It centres instead on the Administrative Council of Fiscal Resources (CARF), part of the finance ministry, which hears appeals by firms that feel wronged by the tax collectors. Some of its 216 councillors, who decide cases in teams of six, allegedly promised to slash companies’ bills for various taxes, including sales and industrial tax, or make them disappear altogether. In exchange they apparently received 1-10% of the value of the forgone revenue. The bribes were paid in the form of bogus consulting contracts with law firms. To deflect suspicion, the conspirators used firms that do not specialise in tax law. The identity of the suspects remains secret for now. But leaks published in the press suggest that some of Brazil’s biggest firms, in industries ranging from banking to manufacturing, are involved. So, apparently, are a handful of multinationals. There is also much speculation that the dimensions of the scandal will grow: CARF has 105,000 cases pending, with a total value of 520 billion reais.
Anonymous
By November 2013 tensions within the Espírito Santo family were close to breaking point. José Maria Espírito Santo Ricciardi, chief executive of Espírito Santo’s investment bank, blamed Mr Salgado – his older cousin – for the mounting problems at ESI. Mr Ricciardi was one of nine people present at a family council meeting in Lisbon in late 2013. Only the senior representatives of the five branches of the family had a vote, according to people with knowledge of the meeting. Exasperated, Mr Ricciardi walked out, slamming the door, when he was not allowed to vote against Mr Salgado. His father voted with the other four representatives in unanimous support of the family patriarch. But having survived the rebellion, Mr Salgado was facing a dire situation at ESI. In its last filing, Rioforte showed it had current debts of €2.9bn, or almost 35 times its declared profits before tax and interest of €84m. Interest charges alone amounted to €89m.
Anonymous
Welch became more confident that the press was reporting his words more accurately, but that worked against him because his discourses on the rise of the Illuminati or the Insiders made him sound strange to some, or worse. In September 1973, he sat for the Boston Globe and just purged. He told the reporter that it all began in Bavaria on May 1, 1776, when Baron Adam Weishaupt founded the Order of the Illuminati. It's all in a book by John Robinson, Welch explained. But the Illuminati were forced underground when Bavarian authorities raided their headquarters. The reporter's eyes probably widened. But by 1840, the Illuminati was strong and produced the Great Revolution of 1848 and the League of the Just Men, which hired Karl Marx to draft Das Kapital. The conspiracy was on the doorsteps of Russia by 1905, Welch continued, and in 1917, the agents of the Illuminati, Lenin, Stalin, and Trotsky, threw over the czars, with funding from the Rotschilds. Welch was on fire now. The Insiders, he continued, went to Yale and Harvard, grew up with all the advantages, controlled American politics and international banking, and wanted to enslave everyone else. In 1912, the Insiders brought in Woodrow Wilson to drag the country into World War I. They convinced America to fight World War II with assistance from Insiders like President Roosevelt and George Marshall. They master-planned the civil rights revolution, and they work through the UN, the Council on Foreign Relations, and tax-free foundations. Perhaps the reporter nodded now and then, encouraging him on.
Edward H. Miller (A Conspiratorial Life: Robert Welch, the John Birch Society, and the Revolution of American Conservatism)
appears to have produced substantial tax revenue.26 One St. Petersburg city council member fumed that the scheme utilized “secret service methods” to extract payments.27 True: that was the point.
Chris Miller (Putinomics: Power and Money in Resurgent Russia)
As drugs flow up into the United States, all kinds of people make money off them. People are subcontracted to ship, truck, warehouse, and finally smuggle the product over the border. To complicate this, drugs are often bought and sold many times on their journey. People actually handling these narcotics will often have no knowledge which so-called kingpin or cartel ever owned them, only knowing the direct contacts they are dealing with. Ask a New York cocaine dealer who smuggled his product into America. He would rarely have a clue. All this helps explain why the Mexican drug trade is such a confusing web, which confounds both journalists and drug agents. Tracing exactly who touched a shipment on its entire journey is a hard task. But this dynamic, moving industry has a solid center of gravity—turfs, or plazas. Drugs have to pass through a certain territory on the border to get into the United States, and whoever is running those plazas makes sure to tax everything that moves. The border plazas have thus become a choke point that is not seen in other drug-producing nations such as Colombia, Afghanistan, or Morocco. This is one of the key reasons why Mexican turf wars have become so bloody. The vast profits attract all kinds to the Mexican drug trade: peasant farmers, slum teenagers, students, teachers, businessmen, idle rich kids, and countless others. It is often pointed out that in poor countries people turn to the drug trade in desperation. That is true. But plenty of middle-class or wealthy people also dabble. Growing up in the south of England, I knew dozens of people who moved and sold drugs, from private-school boys to kids from council estates (projects). The United States has never had a shortage of its own citizens willing to transport and sell drugs. The bottom line is that drugs are good money even to wealthy people, and plenty have no moral dilemmas about the business.
Ioan Grillo (El Narco: Inside Mexico's Criminal Insurgency)
In late January, the mayor sent a message to the city council asking it to prevent the sale of ammunition to black people, to prevent slaves from renting rooms in the city or occupying dwelling places there, and to prevent the slaves from congregating except at funerals and the Sunday dances. The mayor also asked the council to hold slaveholders more accountable for the behavior of their slaves by levying a tax on the planters’ most dangerous property.
Daniel Rasmussen (American Uprising: The Untold Story of America's Largest Slave Revolt)
The argument that mining already paid its fair share [of tax] was also wrong.... On the figures the [Minerals] council supplied, mining enjoyed the fourteenth-lowest effective company-tax rate out of nineteen sectors. It paid a lower rate than manufacturing and construction, the very sectors it was crowding out. p196
George Megalogenis (Balancing Act: Australia Between Recession and Renewal (Quarterly Essay #61))
Hypocrisy, Milton wrote, is “the only evil that walks Invisible, except to God alone.” To ensure that “neither Man nor Angel can discern” the evil is, nonetheless, a demanding vocation. Pascal had discussed it a few years earlier while recording “how the casuists reconcile the contrarieties between their opinions and the decisions of the popes, the councils, and the Scripture.” “One of the methods in which we reconcile these contradictions,” his casuist interlocutor explains, “is by the interpretation of some phrase.” Thus, if the Gospel says, “Give alms of your superfluity,” and the task is “to discharge the wealthiest from the obligation of alms-giving,” “the matter is easily put to rights by giving such an interpretation to the word superfluity that it will seldom or never happen that any one is troubled with such an article.” Learned scholars demonstrate that “what men of the world lay up to improve their circumstances, or those of their relatives, cannot be termed superfluity; and accordingly, such a thing as superfluity is seldom to be found among men of the world, not even excepting kings”—nowadays, we call it tax reform. We may, then, adhere faithfully to the preachings of the Gospel that “the rich are bound to give alms of their superfluity,… [though] it will seldom or never happen to be obligatory in practice.” “There you see the utility of interpretations,” he concludes.
Noam Chomsky (Necessary Illusions: Thought Control in Democratic Societies)
It just so happened we lived near a hotbed of jihadis. Jay's friend Azzedine lived in that neighborhood, and just about two hundred yards from his family's place was a nondescript house located at 117 Dambruggestraat. It was the headquarters of a group called Sharia4Belgium. They were radical Salafists, the most extreme branch of Islam. The organization's members demanded that Belgium become an Islamic state, ruled by sharia law. The prime minister would be replaced by a caliph, the parliament would become a shura council, and all non-Muslims would be forced either to leave the country or to pay the jizya, a tax on all unbelievers. What an outrageous idea! Only 6 percent of the country's people were Muslim, ...
Dimitri Bontinck (Rescued from ISIS: The Gripping True Story of How a Father Saved His Son)
After his meeting with Romney, Fonesca encountered Keith Flax, a local jeweler who was also speaker of the legislative council and a close friend of both Romney and Peters. It didn't take long for the Panamanian and the Belonger to recognize they shared a special bond. Both were members of the ancient order of Freemasons. Dating to the Industrial Revolution in England, Freemasonry appropriated the symbols of craft guilds like the stonemasons to forge a fraternal order kept alive through esoteric rituals and Masonic lodges. ¶ Fonseca had tapped into an underground network—a secret society within a secret society—that exists in tax havens, particularly the British ones. Knowledge of Freemasonry, its signs, symbols, and rites, often serves as a doorway into closed cultures. It provides instant solidarity and an opportunity for government and business interests to network privately. John Christensen [the Jersey island exposé cooperator] says he was approached multiple times on Jersey to join one lodge or another. He always declined the offer. Holding no particular animus toward Freemasonry or the elite hobnobbing in the lodges, Christensen nonetheless viewed it all as slightly creepy.
Jake Bernstein (Secrecy World: Inside the Panama Papers Investigation of Illicit Money Networks and the Global Elite)
The new GST: A halfway house In spite of all the favourable features of the GST, it introduces the anomaly of having an origin-based tax on interstate trade he proposed GST would be a single levy. 1141 words From a roadblock during the UPA regime, the incessant efforts of the BJP government have finally paved way for the introduction of the goods and services tax (GST). This would, no doubt, be a major reform in the existing indirect tax system of the country. With a view to introducing the GST, Union finance minister Arun Jaitley has introduced the Constitution (122nd Amendment) Bill 2014 in Parliament. The new tax would be implemented from April 1, 2016. Both the government and the taxpayers will have enough time to understand the implications of the new tax and its administrative nuances. Unlike the 119th Amendment Bill, which lapsed with the dissolution of the previous Lok Sabha, the new Bill will hopefully see the light of the day as it takes into account the objections of the state governments regarding buoyancy of the tax and the autonomy of the states. It proposes setting up of the GST Council, which will be a joint forum of the Centre and the states. This council would function under the chairmanship of the Union finance minister with all the state finance ministers as its members. It will make recommendations to the Union and the states on the taxes, cesses and surcharges levied by the Union, the states and the local bodies, which may be subsumed in the GST; the rates including floor rates with bands of goods and services tax; any special rate or rates for a specified period to raise additional resources during any natural calamity or disaster etc. However, all the recommendations will have to be supported by not less than three-fourth of the weighted votes—the Centre having one-third votes and the states having two-third votes. Thus, no change can be implemented without the consent of both the Centre and the states. The proposed GST would be a single levy. It would aim at creating an integrated national market for goods and services by replacing the plethora of indirect taxes levied by the Centre and the states. While central taxes to be subsumed include central excise duty (CenVAT), additional excise duties, service tax, additional customs duty (CVD) and special additional duty of customs (SAD), the state taxes that fall in this category include VAT/sales tax, entertainment tax, octroi, entry tax, purchase tax and luxury tax. Therefore, all taxes on goods and services, except alcoholic liquor for human consumption, will be brought under the purview of the GST. Irrespective of whether we currently levy GST on these items or not, it is important to bring these items under the Constitution Amendment Bill because the exclusion of these items from the GST does not provide any flexibility to levy GST on these items in the future. Any change in the future would then require another Constitutional Amendment. From a futuristic approach, it is prudent not to confine the scope of the tax under the bindings of the Constitution. The Constitution should demarcate the broad areas of taxing powers as has been the case with sales tax and Union excise duty in the past. Currently, the rationale of exclusion of these commodities from the purview of the GST is solely based on revenue considerations. No other considerations of tax policy or tax administration have gone into excluding petroleum products from the purview of the GST. However, the long-term perspective of a rational tax policy for the GST shows that, at present, these taxes constitute more than half of the retail prices of motor fuel. In a scenario where motor fuel prices are deregulated, the taxation policy would have to be flexible and linked to the global crude oil prices to ensure that prices are held stable and less pressure exerted on the economy during the increasing price trends. The trend of taxation of motor fuel all over the world suggests that these items
Anonymous