An article was written by Mr. Richard Zuker, a former official of the Department of Finance, for the Caledon Institute of Social Policy. He studied the matter to see who would benefit from the decrease in the second tax bracket. The problem is that not only do you benefit more from that reduction when you are near the top of the scale, but in addition, those who are at the very top of the scale benefit from it more than anyone.
On April 21st, 2016. See this statement in context.