When it comes to public education, money doesn't necessarily correlate with performance. States and districts that spend the most per pupil (such as Washington, D.C.) do not necessarily have the best schools, and states that spend the least per pupil, such as Utah, do not have the worst schools.

So it may be wrong to make too much of the Utah Foundation's report last week that showed Utah is spending a smaller share of its own tax revenue on education than it was a few years ago. And yet, there must be a spending threshold below which educational performance will indeed suffer. While that threshold remains a mystery, the foundation's report makes it clear that student performance in Utah is in fact showing signs of trouble.

In other words, the state needs to either find a way to increase what it spends on public education or to explore alternatives, such as private-school vouchers or tuition tax credits, to alleviate some of the demands on the system. It also should explore a drastic overhaul of the entire tax structure.

The Utah Foundation report focused on Utah's historic education paradox. For many years, the state has ranked at or near dead last in the amount it spends on education per pupil, but it also has ranked at or near the top in the amount it spends on education as a percentage of tax revenue. That paradox, the report says, is unraveling. Utah now ranks 35th in terms of the share of resources it devotes to schools.

Statistics can be deceiving. In real dollars, Utah's public schools are getting more now than they ever have. Meanwhile, an even more telling statistic may be one that shows the cost of education as a percentage of the average taxpayer's personal income.

Still, it is alarming to think Utah, as a whole, is de-emphasizing the importance of education. Alarming because, as the report points out, Utah has 483 school-age children for every 1,000 adult workers, which is much higher than the national average of 402. Those children are the state's future, and their performance on standardized tests is slipping.

We don't believe Utahns have suddenly begun to devalue education. However, it is clear that state lawmakers want to avoid general tax increases — for education or any other purpose — at all costs. After awhile, this naturally leads to other critical needs taking a bigger chunk of the available money.

Utah is a rapidly growing state whose demographics are changing. The outlook for education isn't rosy, and it won't change unless the system changes.

First, the state should examine ways to allow for private-market efficiencies. Then, lawmakers need to examine whether there is a better way to tax people for education and all other public needs.