US IS BIG SPENDER ON HIGHER EDUCATION, STUDY FINDS

Americans are among the world's biggest spenders on higher education, partly because they don't rely on tax money to do it all, says a new report by the American Council on Education. Consultant Arthur Hauptman said he based his report primarily on comparisons among 35 countries by the United Nation's Educational, Scientific and Cultural Organization in 1985, the most recent year for which such comparisons are available.

Mr. Hauptman found that:

* The US spent 2.4 percent of its gross national product on higher education. Only Venezuela, at 2.3 percent, came close.

* Taxpayers provided less than half the money spent on US higher education. In most other countries, the lion's share came from taxes.

* In terms of overall education spending, including elementary and secondary, six countries devoted a higher percentage of their resources than did the US. The six were Denmark, Sweden, Canada, Morocco, Ireland, and Israel.