According to a Brooking Institute Study their Tax Policy Center found Romney's tax plan will be extremely beneficial for the top 5% of income earners but will force middle class American's to pay larger taxes. Even when researchers tweaked their study to favor Republican's there was still huge discrepancies in tax rates which benefitted the wealthiest Americans. While his rate cutting plan would reduce taxes by $360 billion in 2015 he has no plan on how to generate revenue to reduce the deficits. The average finding showed a tax break of around $87,000 for millionaires and a rise in taxes for the middle class of around 1.2% or $500.