The Republicans want to reform the tax code and make it fairer for the middle class and spur economic expansion. They also feel that by cutting the tax rates for the wealthy this would help the working class.
To be in the middle class today a family of four has to have an income of $80,000. It would seem to me that the goal would be better achieved by giving tax breaks or economic benefits to people who return dollars into the local economies.
This would be the working class, the working poor, the aged and people who are no longer able to do physical work.
These are the people who will use their tax savings to buy the things they need such as food, shelter, medical care and transportation, all things that are needed and supplied at the local level.
We have tried trickle-down economics before and all it does is cause greater federal deficits and widens the gap between the haves and the have nots.