How Mitt's tax plan works in real life (a practical middle class application)

[Drahthaardogs]

So, Assume the following:

If you make $100,000, have a new $300,000 mortgage at 4 percent, charity 15 percent, pay $5,000 in state/local taxes, and have $7,500 in qualified medical expenses, you would pay $12,100 in federal income taxes on AGI of $60,500 with deductions of $39,500 (assume 20 percent effective rate).


Under the Romney plan, you’d pay $13,280 (new effective rate would be 16 percent on AGI of $83,000), an increase of nearly 10 percent.



http://blog.heartland.org/2012/10/mitt-romneys-overly-optimistic-tax-plan/


Mitt however, would pay 0% on all capital gains and his children would pay 0% on inheritance when he dies. So once again, WHO does this help?