Having lost control of Congress to Democrats in 2006, Republicans might use their time in the political wilderness to dust off a worthy idea that would help with voters next year: tax reform.

Revamping the tax code isn't a new concept — while in the congressional majority, Republicans talked often about doing it. Yet none of the major reforms ever got far. Instead, the GOP eventually began spending like Democrats, and President Bush went along. Our guess is the lack of fiscal restraint dampened conservative enthusiasm last year, contributing to the election drubbing Republicans suffered.

The environment is ripe for a new tax reform effort. A report in The Wall Street Journal detailed how tax groups are organizing new bids to get attention focused on changing the system.

Americans for Fair Taxation is pushing a plan to abolish the IRS, corporate and individual income taxes, payroll taxes for Social Security and Medicare, and taxes on estates and capital gains. Its plan also would end tax breaks, such as the home mortgage-interest deduction. It would institute a 23 percent national sales tax on goods and services, coupled with a monthly "prebate” payment to low-income families hit hardest by a naturally regressive sales tax.

While we're not sold on eliminating the mortgage deduction, because it encourages home ownership and helps generate wealth, the sales tax plan merits study and debate. Likewise concerning various proposals for a flat tax. FreedomWorks, an organization chaired by former Texas congressman Dick Armey, proposes a simple flat-rate tax, which it says would be fairer and eliminate the need to hire accountants and compliance experts.

Again, tax reform is a natural for the GOP. It resonates with average Americans chafing under the existing tax code, battling to understand and comply with it — just the thing for a minority party trying to get back on top.