Today, Audley Shaw, the minister of finance, will tell the nation how he intends to finance the budget. This is an odd practice - to craft a budget, that is, to design the expenditures and then seek how to finance it. Most persons and companies start with the income and the expenditure has to fit the income. But not so with governments that claim a power to tax its citizens to match its appetite for spending.

I would like to start by presenting some proposals for increasing our income. It has been admitted by the Government that the citizens are overtaxed. In addition, there is only a 30 per cent compliance by companies in paying taxes. Furthermore, the tax burden is unjustly borne by Pay As You Earn (PAYE) workers, while self-employed persons and those equipped with accountants are able to avoid paying the amount of taxes ordinary people pay. Therefore, my proposal for increasing the nation's income should not be levied against the citizens.

I propose that the Golding administration implement a visa regime requiring all non-CARICOM citizens to obtain a visa before they can enter Jamaica. This is not a novel idea. The United States, United Kingdom and Canada have made it mandatory for Jamaicans to obtain visas before we can enter their countries. This visa system is a healthy contributor to the coffers of those countries. In addition, we have to get a visa to enter Turks and Caicos and Cayman Islands. Furthermore, during the Cricket World Cup in the West Indies, we introduced a CARICOM Visa and it did not have an adverse effect on visitor arrivals. Additionally, there was no bureaucratic bundling of this measure.

There are persons who will claim that requiring a visa will be a disincentive to foreigners. However, a similar warning was issued when the Tourism Enhancement Fund (TEF) was levied on visitors. The TEF has helped the Government coffers without any drop in tourist arrivals.

Jamaican visa

It is possible to charge a net of US$100 for a five year Jamaican visa. And since 1.2 million visitors arrive in Jamaica annually it means that Jamaica could earn US$120 million or $10 billion. This can become operational by August 2009. The visas could be granted online. It will not require a picture. It is a revenue measure and not a means of screening people. And even if a person lands in the country without a Jamaican visa, it could be purchased at the immigration desk.

This is a better idea because the increased revenue is coming from overseas. A gas tax is pressuring overburdened Jamaicans, most of who are facing a wage freeze or who got increases that were way below the inflation rate. An increase in gas tax would have adverse ripple effects throughout the economy. Furthermore, my understanding of the oil futures market is that by June 2009, a barrel of oil will increase to US$60. Additionally, I believe the Government is underestimating the extent of hardships in the society.

'Sin taxes'

There could be increases in 'sin taxes'. I would suggest that it be placed on cable. For example, there could be additional GCT on channels which often show movies that glorify senseless violence and loveless sex. There could be an additional GCT on luxury items such as high-end cellular phones. There is already a higher GCT on phone cards.

And as a last resort, there could be a TV licence tax for persons with two television sets and more. These measures could add millions to the coffers.

A gas tax and additional GCT on non-luxury items will lead to a 'Bangarang' Budget. Let us consider this alternative to the gas tax.

Devon Dick is pastor of Boulevard Baptist Church and author of Rebellion to Riot: the Church in Nation Building. Feedback may be sent to columns@gleanerjm.com.