Many of the proposals make sense on a gut level, but others are more complex, and five hours after meeting with the governor, I'm in no position to completely understand the domino effect of many of these recommendations. I have a better sense of the political fallout, which would be substantial depending upon the different perceptions of whose goose is being cooked.

Walker is in a unique position to put forth a tax-reform plan because her term as governor ends in about six weeks. She has the luxury of taking a big-picture view of Utah tax policy and recommending changes that will help ensure the long-term viability of state and local governments.

But the governor is also a realist about the ticking clock. Some legislators who perceive they have been left out of the process are already grousing. It remains to be seen if Huntsman embraces or builds upon the Walker blueprint. It's hard to imagine a new governor taking on tax reform as one of his first acts as governor.

Walker, an educator by background, urged members of the Utah media to engage the public in an educational process about the tax proposal. "We put forth what we think is the best answer," she said.

Go to www.utah.gov/governor and read the proposal yourself. Then, participate in the public comment period.

My initial reaction is that as a parent, I get nervous when I hear the words "education" and "volatile portfolio" in the same breath. Something's got to give. Credit Walker for starting a conversation that is long overdue.

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Marjorie Cortez is a Deseret Morning News editorial writer. E-mail: marjorie@desnews.com.