Tick boxes to select where your taxes go

A local taxation variant of the following idea appears in 'The Book of Visions - An Encyclopaedia of Social Innovations' (Virgin Books, 1992), page 68, with the slogan 'No taxation without a say in the allocation'.

My proposal is that before the start of the tax year an Inland Revenue form is circulated to all personal income tax payers, consisting of a Iist of some of the disputed recipients of tax revenue plus other potential recipients as selected by a committee. Each entry has a corresponding box. The individual is free to tick as many or as few (including none) of these boxes as is wished. For each tick, a half per cent of the taxable income is directed, PAYE, to that recipient through the Inland Revenue. The current role and budget of the Treasury would be unchanged, as would the basic rate of taxation and the methods of setting that rate.

The result could be that a personal belief, for example 'more money should be spent on the National Health Service' can be acted on by the individual that holds that belief simply by ticking the box. The power and accountability of the individual is increased.

As well as extra (albeit pre-directed) revenue, this voluntary taxation would allow the government some reasonable scapegoating. If a lobby becomes over persistent (and as long as current Treasury accountability remains unchanged) the government can demand 'Well, did you tick your box?' and suggest the lobbyist lobby the nation as a whole.

With time perhaps the basic rate of taxation could be reduced, the gap in revenue being replaced with voluntary taxation that reflects public opinion (eg more to the NHS, less for Trident) whilst still ensuring that basic rate tax covers those tax burdens the elected government considers necessary (eg Trident).

Perhaps eventually the day will come when all taxation is voluntary and we will truly get the government we deserve. Because if we do not get it, we can withhold their wages simply by ignoring the appropriate box. Power to the people!

J. P. Jackson, John Adams Hall, Institute of Education, 15-23 Endsleigh St, London WC1.