No shit. If you want a tax cut to have an economic impact, cut taxes for the poorest, the ones with the least disposable income.

EDIT: Seems like the article is suggesting that giving more disposable income to the rich, results in them using that extra income to buy capital rent seeking assets. So it is a double fuck you to the poor. Because not only do the rich end up paying proportionally less in taxes, but they also use the extra money to compete with you for your home, buy the home and rent it back to you, putting you in an even worse financial situation.

it really does trickle up, and the greater percentage of their income the beneficiaries spend on consumables the greater the upward benefits.