The pressure is growing on Gov. Rick Perry and the Legislature to get down to the critical business of reforming the state's system of financing public education.

Several school districts, including Dallas, are pushing a lawsuit that urges the Texas Supreme Court to declare the current system unconstitutional. Arguments will be heard in late spring.

And parents – which is to say voters – are bound to be upset when they comprehend the shortfall that lies ahead because of the cap on the school property tax rate for maintenance and operations.

Legislators are trying to come up with a plan that will give Mr. Perry enough confidence to call a special session in April. Here are some tax ideas under consideration, according to Rep. Dan Branch, a Dallas Republican who serves on several education panels:

• Cut the property tax dramatically and levy a business activity tax to make up the lost revenue. That would have the advantage of returning school finance largely to the state and relieving wealthier districts of having to send large sums to Austin for redistribution to poorer districts.

• Raise the tax on cigarettes and alcohol. The latter hasn't been touched for 20 years or so.

• Enact a value-added tax like those in Europe.

• Increase the sales tax. It already is 8.25 percent in Dallas. Mr. Branch says it probably could go up to 8.75 percent without too many people noticing. But if it hits 9 percent, they certainly would. He is right.

Mr. Branch conceded that working on new taxes for schools is like "tacking Jello to the wall. It is hard to do." He said the crucial question is: "What will the business community do?"

Businesses managed to beat back an increase in the franchise tax proposed by then-Gov. George W. Bush. If they refuse to step up to bat this time, it could mean a personal income tax. But Mr. Branch is optimistic that business will come through.

One expert who testified before a legislative committee was Eric Hanushek, an economist at Stanford University's Hoover Institution and also associated with the University of Texas at Dallas. He offered some salient advice, stressing that school finance should be linked to results in learning.

The foremost factor, he said, is the quality of teachers. For that reason, he urged the Legislature to build in strong incentives for those who achieve gains in the classroom. The emphasis is on growth in achievement, even if the test scores still aren't very good. Teachers shouldn't be penalized if kids come to them poorly prepared. If the children show improvement, rewards for teachers and administrators should follow.

Mr. Hanushek said choice really does matter. State funds should be allocated to students who could take them to another school if their current one isn't delivering. Whatever figure the Legislature sets, it should be given to families who want to move their kids to another situation. The main point is that students in "schools judged a failure for two consecutive years" should have a way out.

Mr. Hanushek makes some important points. Certainly, new dollars are needed. As of 2000, Texas spent $7,743 per student on average, while nationally that figure was $8,032. Some of those new dollars should be spent to reward teachers and administrators who help their students achieve real growth.

Above all, Dan Branch is right in insisting that the school finance system must be simplified. Right now, he said, it is "10 pages of algebra." No wonder it isn't working.

Lee Cullum is a contributing columnist to Viewpoints. Her e-mail address is lcullum@swbell.net.