No, I don't think it should be a dedicated tax. I think the government should design a tax system that is as equitable and as efficient as possible to collect the amount of revenue they need and then allocate that money to spending programs based upon their priorities. But I don't think you should try to link, in effect, the tax that's collected with something, because there's never a connection between them.
On April 14th, 2008. See this statement in context.