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adequate American amount annual areas basis billion California California Teachers Association capital cation cents classroom Committee corporate income tax cost decade develop Director dollar earmarking economic educa Education Association educational program effect effort enrollment enue equalization eral esti Executive Secretary expenditures factors federal government federal support fiscal foundation program funds gram gross national product groups improve increase industry investment issue Jersey legislative legislature levy major mate McLure ment method Morphet National Education Association nomic percent problems procedures projections property tax public education public schools pupil question Research Division revenue estimating revenue receipts Rockefeller Brothers Fund salary sales tax school budget school districts school finance school support sources special aids tax revenue tax yield taxpaying ability Teachers Association teaching timates tion tional tive trend tricts United Washington Wisconsin York