Fiscal categories like exemptions, deductions, credits, exclusions are all different names for performing the same act which is that of shifting the tax burden of those who are account holders with the U.S. Treasury.

FORBES: Relinquishing U.S. Citizenship

This would boost productivity by making the tax code more efficient, while shifting more of the tax burden to the rich who now benefit disproportionately from such exemptions and account for Mr Buffett's sub-secretarial tax rate.

ECONOMIST: Barack Obama��s deficit plan

Mr. Obama's campaign criticized the Perry plan for shifting more of the tax burden to the middle class.

WSJ: Rick Perry Joins Flat-Tax Camp