Paul Smith has it right when he states in his letter: "Merely upping the financial ante is likely to have little or no effect on educational quality" ("Flawed education tax," Jan. 28). Appropriate target expenditures, however, can have a very powerful effect on academic results.

Nations and school districts that educate their children at very high levels spend substantial funds for extensive educational opportunities for children ages 3 to 4, concentrating on language development and cognitive stimulation. And if we really want to provide an equal opportunity for every child to succeed in school, we should spend money to educate disadvantaged children in classes of 10 to 12. Both investments are cost-effective and result in $7 to $10 in economic activity and reduced social costs.

Finally, if education is the bedrock of an effective democratic society, we should certainly pay our teachers at a higher level, not to produce higher test scores, but because it is the morally right thing that Utah should do.

Donald Thomas

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Salt Lake City

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