Hate the game.
I'll wager that Ballmer doesn't actually know much about his taxes. He pays someone (or, more likely, a group of someones) to figure out his tax return. Their job is to make sure he pays what he owes and not a penny more. I make considerably less than Ballmer but I also employ an accountant to do my tax return versus doing it myself. I expect her to advise me on how to pay the correct amount. I'm not looking to get audited or get sent to jail for tax fraud, but on the same token I have many other uses for my own money that don't involve paying taxes. My wife runs her own business and also uses the same accountant, who advises her on what deductions she can take and which ones she cannot.
I would personally like to see the US tax code vastly simplified. Much like trying to debug horribly written spaghetti code, the sheer complexity and length of it (IIRC it is will over 30K printed pages at this point) makes effective auditing difficult, if not impossible. As others have mentioned, the "fairness" comes into question when people (including corporations, because they are people, too!) of enormous wealth are lowering their rates considerably using these strategies. I think everyone on some level knows that some level of taxation is required to pay for roads, court systems and other services we like here in the first world -- but people get pissed off when they see anyone (rich or poor) who seems to be abusing the system -- from welfare fraud all the way up to billion dollar tax dodges.