[burkaman]

It's obviously possible to, for example, lower the lowest bracket and leave the highest the same. This would be a tax cut with no impact on the wealthy.

[djrogers]

Not true - it would absolutely have an impact on the wealthy, as everyone pays taxes at the lowest rate for all income up to the lowest bracket.

[redblacktree]

This is a pedantic splitting of hairs. It would be an insignificant change to the most wealthy.

[s73ver_]

The magnitude of the impact, however, would be much different between the two.