Hi !
Using exuberant ctags, for PHP files, I can see classes, functions and includes in the TAGS Imenu, but not the variables (obviously I cannot jump to a variable definition).
For testing purpose, I issued the command etags -R in a terminal, and the generated TAGS file have the variable "definition" (which here means I guess the earliest assigned value), so it's probably not a exuberant ctags limitation.
Is it a know problem or am I doing something wrong ?