Many Utahns are familiar with the fact that the state spends less money per pupil for public schools than any other. They may be less familiar with the other side of the equation, which is that Utah typically spent a higher proportion of the income of its residents on education than most other states. It has been called the education paradox.

Unfortunately, that second side no longer is true. It was done in by a decision 11 years ago to begin funding higher education from income taxes, which until then had been earmarked solely for public education.

A new report by the Utah Foundation makes the outcome of this decision clear. Lawmakers took money that had been going toward higher education away from the general fund and used it for other priorities. In real terms, the amount of education spending per $1,000 of income in Utah fell.

The good news is that education spending is on the rebound. That's because a strong economy has led to growth in income-tax revenues. But the report offers plenty of wise cautions.

It is important to keep per-pupil expenditures in perspective. Many experts will say Utah's poor record is a detriment to economic development; that companies are repelled by the state's bottom ranking. If so, that is hard to demonstrate.

Not only is Utah's economy, and its growth rate, one of the nation's strongest, other states near the bottom of the list make up a virtual who's who of economic hot spots. Arizona per-pupil spending is ranked just above Utah. Nevada is 46th. The top of the list, meanwhile, does not exactly conjure visions of public-education excellence. The District of Columbia, an education disaster area, is ranked third.

That said, Utah's education spending is important. The state has unique needs because of its large families. It must find ways to offer more pay to teachers, many of whom are being lured by other states and other professions.

Above all, it is important because Utahns ought to value the education of their many children above all other priorities. Children become adults, and they will be expected to contribute meaningfully to the state.

The Utah Foundation report makes it clear that the state's dependence on income taxes for education could pose pitfalls. Lawmakers often are tempted to cut or reform income taxes, sometimes with good reason. But they can't afford to do so without an eye toward schools, teachers and the state's children.