Considers user charges from the perspective of (hidden) taxation theory and relevant principles (benefit, ability-to-pay, yield, neutrality, and administrative costs), based on semistructured interviews with 43 educators conducted at 18 British Columbia secondary schools. Students were offered more choices, but imposition of fees probably…

The author proposes a tax target plan by which taxpayers could earmark their payments to the local public school of their choice. Several levels of this plan are described and feasibility and costs discussed. (SJL)