How should the mess be cleared up? An ideal tax system would have three elements: it should be progressive, with the better-off shouldering more of the burden; it should not influence choices over what to produce or consume; and it should be simple. Mr Kelkar’s commission sketched out a GST that conforms to these principles. It would be levied at a uniform rate on all sales, including of property and financial services, with exceptions only for unprocessed food, schooling, health care and some public services. A sin-tax