@macocio What I’ve been using is almost the same as zenspider’s solution. I put this in my ~/.ctags file:

@macocio To generate tags appropriate for require, you could do something analogous to what I added for struct. However, when I do ctags --list-kinds, I don’t see anything for files, so there might not be any easy way to do what you want. Still, in vim, I’m able to go straight to definitions in files other than the current one by hitting ^].