Unqualified Offerings calls it The equivalence principle:
Remember how the Tea Party refused to discuss removal of tax code loopholes? What if every targeted deduction or credit were replaced by a check, i.e. instead of deducting that dollar amount from your taxes you paid the full amount and then received a check for the amount of the former tax credit or deduction? Fiscally there would be no difference (aside from a possible difference in administrative costs, although processing and checking those deduction and credits must also involve a certain administrative cost at the IRS). However, eliminating those checks would no longer be a tax increase, it would be a spending cut. Would the Tea Party still defend these things
Of course step one would be derided as new spending, so it won’t work, but it’s a nice idea.