And the liberal, ideologically contentious, Tax Policy Center, which the Gingrich campaign rejected as any sort of independent, objective arbiter of tax policy, does not hold any authority to add such a tax increase to the Romney plan, however much they do ideologically want middle class tax increases.

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"There are some areas that relied on sophisticated and complex structures, where transactions were carried out with the primary objective of accessing the tax benefits, " Mr Jenkins is expected to say on Tuesday.

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But I would say that planning to qualify clients for Medicaid coverage of nursing home care has surpassed estate tax avoidance as an objective of estate planning.

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"Apple welcomes an objective examination of the US corporate tax system, which has not kept pace with the advent of the digital age and the rapidly changing global economy, " the company said in testimony released Monday.

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The objective of the EETPB is to reduce the tax-reporting burden on businesses while improving the efficiency and effectiveness of government operations.

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Consider just three policies that are technically tax expenditures but serve the objective of promoting economic growth.

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This has been an objective of Senator Kyl and other Republicans to provide a huge break in the estate tax.

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With a tax, the government decides the amount of the tax and hopes that the level selected meets a particular objective.

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