Arguments in favour of abolishing income tax in Jamaica have been raised intermittently over many decades. In the main, advocates have merely been given a listening ear that comes across more as patronising than interest.

Not surprisingly, a fresh debate has been triggered by the Antigua and Barbuda Government’s announcement last week that it is abolishing income tax, in keeping with an election promise.

According to Prime Minister Gaston Browne, the measure will not only put more money in the pockets of the people, “so that they can save or spend more for the benefit of the economy as a whole”, but it will help to re-establish Antigua and Barbuda as one of the most competitive countries in the Caribbean and beyond.

Prime Minister Browne pointed out that the policy would result in a loss of $37 million in revenue. However, he said that would be partially substituted by an increase in the Revenue Recovery Charge from 10 per cent to 13 per cent, which is expected to yield an additional $20 million in revenue.

Notably, basic food items will be exempt from this increase.

Locally, we see where the Opposition Jamaica Labour Party (JLP) has said it would be willing to cut personal income tax, albeit gradually, were it to be elected to office.

According to Mr Audley Shaw, the JLP spokesman on finance, Jamaica’s level of indebtedness and expenditure requirement would not favour a sudden about-turn on personal income tax.

“However, I’m in favour of, over time, phasing down the rate of income tax,” Mr Shaw told this newspaper, adding that he would “absolutely” tackle the issue if his party wins in the next general election.

That’s a promise that we will hold Mr Shaw to, if indeed the Jamaican people decide to employ him and his party to run the country when next they go to the polls. It cannot be a ploy to win and then forget he ever said it.

For there’s no doubting the fact that when people have more money in their pockets they will spend, thus contributing more to the consumption tax revenue.

What, we believe, has made successive governments give only lip service to this proposal is the fact that the PAYE system provides sure funding and spares the State the work of going after tax dodgers.

Just look at the figures for the year 2011/2012. PAYE taxpayers contributed $55.8 billion to the tax revenue, while the own-account and professional groups contributed $4.8 billion.

We admit that over the past few years a number of measures have been put in place to broaden the tax net. However, a good deal more needs to be done to achieve equity, growth and competitiveness.

We have argued in this space before that achieving success in tax reform will require political will and, indeed, strong commitment to collect from those who opt not to pay what is due to the State.

That, we hold, would allow a government the room to abolish income tax because, as Prime Minister Browne pointed out, “taxing income is destructive to investment, savings and consumption. Also, it penalises entrepreneurship”.

Plus, governments with increased revenues are able to fund social programmes designed to help the less fortunate, once those funds, and the programmes, are properly managed with the appropriate checks and balances.