North Carolina and Georgia provide examples of the value and benefit of such a strategy. My suggested means of securing the funds for investment grew out of recognition that the state must find a way to respond to the challenge that has plagued us for a decade. These rankings make the issue very clear. Not only does the state invest much less than other states, including those in the region, it also dedicates a much smaller portion of every thousand dollars of average income. I submit that we should not be surprised when we find that the average annual per capita income matches the investment level.
Policy makers have only two ways of finding funds to invest in higher education.
In my view, the pool of available funds will not stretch far enough to support current service levels in critical programs in the state. Thus, reallocation will not solve the problem and if implemented will exacerbate it. That leaves the second alternative, and everyone knows that most people demand tax relief, not more taxes. I suggested a sales tax that includes a rebate to Montana residents in their property and income tax bills for the sales tax they pay, thus holding them harmless, with actual refunds to those residents who pay no income or property taxes. As another alternative, residents simply will not pay the tax.