The idea comes as part of suggestions for the institute’s Fantasy Budget competition which comes this year as chancellor Gordon Brown, with the backing of Tony Blair prepares to raise taxes to pay for increased spending on health and public services.
Among the other ideas from sixth form and GCSE students is a tax on football transfers and a reduction of VAT on sports equipment to promote health and help develop future sports champions.
Students would also like to see a tax on rubbish and a new tax on second and third cars in a family to help prevent pollution and traffic congestion.
John Whiting, president of the CIoT, said: ‘If the chancellor is stuck for ways of raising more money, there are ideas here to consider – taxes on football transfers, mobile phone calls and junk mail are just some of them. Would you rule them all out?’
Paymaster general Dawn Primarolo will be presenting the winners of the competition with their prizes on 30 April.
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