Lowering the sales tax rate and broadening the base by taxing services is not likely, partly because the vast majority of taxable services would be medical services, and it doesn't make sense to add a tax on top of already soaring medical costs.

Except for the food tax credit, low-income people are not likely to see major tax reductions, but the overall federal and state tax structure treats low-income people very well. They pay low or no taxes, and in some cases receive back more than they pay overall in taxes.

When all is said and done, changes in Utah's tax structure may not be revolutionary or dramatic, but the exercise will have been worthwhile. Each provision will have been scrutinized, tested and justified. If the ultimate conclusion is that Utah's structure isn't so bad after all, that its provisions are there for good reason, that outcome will be just fine.

Our form of democratic government is not designed for fast action or radical change. Our processes are actually designed to slow government down, to make change difficult, methodical and incremental. So it's no surprise that tax reform would end up where it is. But it's still enough for Huntsman and the Legislature to declare victory by establishing a flatter, simpler income tax with a lower marginal rate, with some significant tweaks in sales and property taxes.

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Republican LaVarr Webb was policy deputy to Gov. Mike Leavitt and Deseret News managing editor. He now is a political consultant and lobbyist. E-mail: lwebb@exoro.com. Democrat Frank Pignanelli is a Salt Lake attorney, lobbyist and political adviser. A former candidate for Salt Lake mayor, Pignanelli served 10 years in the Utah House of Representatives, six years as House minority leader. E-mail: frankp@xmission.com.