MacOS – How to list all untagged files in Mavericks Finder

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I'm trying to start using Mavericks tagging system, even though it has its bugs…
I'm also evaluating Yep to better organize my docs, but maybe I can do without, if I can find how to display all the untagged files in a Finder window via smart folders/saved searches. There's the filter for "Tag" (in "other…"), but it wants me to write a tag name (or the start/end of it). Is there any way to use a wildcard, or an hidden way to set "has tags" as filter?
(Also, a more intuitive way to view files with two or more tags would be good…)

Best Answer

Ok, I should have taken a look at SuperUser, here's a way to do what AllInOne says without fiddling with XML files (and it's faster).
Simply create a new smart folder or hit cmd+F, choose "Raw Query" from the filters and type kMDItemUserTags != '*' in the field.