Democratic leaders at both ends of Pennsylvania Avenue in the nation’s capital declined to comment on a new analysis of IRS data showing former President Donald Trump’s 2017 tax cuts benefitted middle-class taxpayers significantly more than those in the top income brackets. “According to data from the U.S. Internal Revenue Service comparing outcomes from 2017 to 2018—the first year the tax reform law went into effect—the Tax Cuts and Jobs Act reduced average effective income tax rates for filers in every one of the IRS’s income brackets, with the largest benefits going to lower- and middle-income households,” Heartland Institute’s Justin Haskins wrote. Haskins is Director of Heartland’s Socialism Research Center. “For example, after accounting for all tax deductions and credits, filers with an adjusted gross income (AGI) of $40,000 to $50,000 received an average tax cut of 18.2 percent,” Haskins continued. “The IRS data further show that the Tax Cuts …