This document discusses sources of revenue for financing education. It covers various types of taxes used at the local, state, and federal levels including property taxes, income taxes, sales taxes, and lottery proceeds. It evaluates criteria for effective tax structures, noting they should be efficient, equitable, adequate, and adaptable. Lotteries are discussed as a source of education funding, with Delaware provided as an example where lottery proceeds make up a significant portion of the state's general funding budget.