Rule of thumb for tacking

[jddinwisconsin]

Is there general rule off thumb that addresses the speed or efficiency of multiple small tacks versus fewer longer tacks? I am sure that wind speed, wave conditions and wind direction would play a role, but wondered if there was a "school of thought" or a "proven strategy" amongst good sailors.
If this one is out there and has been beaten to death, I apologize as I was not able to locate previous threads on this.
Thanks

 

[Cavi]

I am not terribly experienced at racing, but among things that you need to take into consideration, you forgot to include how fast a particular boat is and how well it tacks. I am guessing that people who sail hobies want to do less tacks than lasers as the laser deffinitly tacks better...