Webb: Producing meaningful tax reform is, no doubt, like having a baby. It's a difficult and painful process, but the final result is worth it. (But, then, how would I know, since I've done neither.)

One person who has quite successfully given birth to both (seven kids and a comprehensive tax reform package) is former Gov. Olene Walker. Part of her legacy to Utah is a solid tax-reform foundation for the new bunch of tax reformers to build upon.

Leaders of the state's recently appointed Tax Reform Task Force are talking tough, pledging to butcher sacred cows, upset apple carts, beard lions, leave no stone unturned and employ every other available cliche to demonstrate their independence and courage.

That's good, although talk is cheap and it's easier said than done (that's seven cliches). I believe the stars have aligned (8) to provide this task force with a great opportunity to make real progress.

Tax reform is a top priority for Gov. Jon Huntsman Jr. Legislative leaders are supportive. Walker bequeathed a treasure trove (9) of research, data and documentation that won't need to be replicated.

Most importantly, Utah's economy is going like gangbusters (10), churning out record levels of tax revenue, which lubricates the reform process and makes it possible to continue funding agencies at current levels, avoiding wails of anguish (11).

The goal ought to be a tax structure that encourages business growth and a strong economy, which in turn produces more tax revenue for Utah's schools and other needs. Good mobility is a key to economic strength, and transportation funding (both highways and transit) ought to be put on a solid base that grows with the state's needs, so transportation isn't always playing catch-up.

We have evolved into a high-tech service economy, and the tax structure ought to capture revenue from the new economy. All of this should be accomplished in a revenue-neutral plan that is flatter and broader and does not raise overall taxes (although there will certainly be tax shifts).

It's going to be a very interesting summer and fall as the tax-reform effort gets under way. Lobbyists will be swarming like yellow jackets at a park picnic (12), and many tough-as-nails (13) decisions will have to be made. Walker's tax reform initiative was a courageous effort, but it was all theoretical because everyone knew it would not be implemented. This one is the real McCoy (14).