But, added Bramble, certainly individual taxpayers "will be winners or losers" because of unique circumstances.

Harper said his flat-rate income tax will not, for example, try to make couples with a number of children in public schools pay more income tax, as some have suggested. Since income tax funds schools, to limit dependent deductions would make a large family pay more for their children's education.

On the other hand, Bramble said a flat-rate tax will give proportionately larger tax breaks to higher income people.

To eliminate or reduce tax breaks to the wealthy, some are looking at capping the current primary residential property tax discount — thus making owners of expensive houses pay more property tax, Bramble said.

"If, for example, you capped the residential exemption at $500,000 in value, the thinking is the wealthier Utahns probably own the most expensive houses, so any benefits they get (under a flat-rate income tax) could be shifted to property taxes."

One group that would get a tax cut — about $63 million under a corporate income tax reform proposal approved by a task force subcommittee this week — is Utah-based corporations.

But Harper doesn't believe other taxes should be raised to offset the lost state revenue.

The state "would just make that up" through record-setting tax revenue growth now being seen, Harper said.

State Tax Commission economists estimate the state will end up bringing in $40 million to $50 million more in fiscal 2005, which ended July 1, in corporate income over the year before. So the $63 million in lost revenue could be made up in 14 months or so.

All taxes brought more than $300 million extra into the state last year, noted Harper.

And if some kind of revenue reduction doesn't come through the reform effort, he adds, the extra money will "just go into general government growth," something conservatives in the Legislature don't want.

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E-mail: bbjr@desnews.com