The top 50% of the earners pay 97% of the taxes. If taxes are going to be cut significantly, if we're going to get more money out into the productive economy, if we're going to stop politicians from giving your money to their friends, contractors, military suppliers, drug warriors, hangers-on, deadbeats, regulators, worry-warts, global warmists, human barnacles, bureaucrats, slot-fillers, inspectors, teachers who can't teach, African Genital Washers, border guards, obesity police and ethanol subsidizers, then the tax cuts are going to have to go to the people in the top income levels. It really is that simple.
Do go and read the whole thing. It's all equally good.