"The report is extensive, but the reasoning behind its conclusion is fairly straightforward. The richest Americans are the least likely to spend extra money they get as a result of a tax cut, and are more likely to save it or invest it offshore. Those on the lower end of the economic spectrum, meanwhile, are the most likely to spend transfer payments they receive from the government."
http://www.huffingtonpost.com/2012/11/01/congressional-research-service_n_2059156.html
http://www.huffingtonpost.com/2012/11/01/congressional-research-service_n_2059156.html
