In Obama's budget, a case study on finding and closing tax loopholes (David Wessel, Brookings)

Sometimes it’s hard to tell the difference between a justified tax break and a tax loophole. (One rule of thumb: If it benefits you, it’s a well-justified tax break.)

http://www.brookings.edu/research/opinions/2016/02/09-obama-budget-tax-loopholes-wessel