And, as in the last several years, tax shelters remain at the top of the list.
"What do you really think about Christmas trees as a tax shelter?"
The attack on tax shelters has begun to have some impact.
But the study also suggested that the use of tax shelters was a factor.
The 30-point difference was an invitation to create tax shelters.
"It would set into motion a return to pre-1986 tax shelters."
Both firms have been at the heart of the government's investigation into tax shelters.
Any withdrawal not needed for spending has lost its tax shelter on future growth.
But, as with most things, tax shelters can be used for wrongdoing.
She said the committee would hold hearings within a month on corporate tax shelters.