The Editor, Sir:

The presentation of the Budget was fairly balanced, but the true question is: Was it the best foot forward?

It is good to see the desire for tax reform but will the end-product be the best way forward to debt reduction and self-sufficiency through production?

Maximum rates

I am not an economist and I might not be qualified to be a minister of finance, but if we are serious about tax reform and the widening of the tax net I would suggest the following - reducing PAYE to a rate of 10 per cent and 'maximising' GCT to 25 per cent (that is, tax as much goods and services between the range of 16.5 per cent and 25 per cent, depending on the product or service).

For example, cigarettes and alcohol could attract the maximum 25 per cent GCT as these are proven health hazards and, in the long run, are a strain on the health sector. The rate on basic food should be 16.5 per cent or even less.

We need to be realistic about what we are doing and stop playing the fool. We need to bell the 'fat cats' right here and now.

There is also a concern over the imposition of taxes. When the education tax was introduced, it was expected to be used for educational purposes - teachers' salaries, maintenance of schools and all other educational expenses.

The fact that these funds have been placed in a pool and used for other things than they were originally intended, point to a serious misleading of the the public. Factors like these have left us in the mess we are.

So, Mr Minister of Finance, let us stop playing games and let us put the right foot forward.

I am, etc.,

RUPERT BROWN

aat3study@yahoo.com

Greater Portmore

St Catherine