Douglas W. Elmendorf, Jason Furman, William G. Gale & Benjamin H. Harris (all of The Brookings Institution) have published Distributional Effects of the 2001 and 2003 Tax Cuts: How Do Financing and Behavioral Responses Matter?, 61 Nat'l Tax J. 365 (2008). Here is the abstract:

We reexamine the distributional effects of the 2001 and 2003 tax changes, incorporating two factors omitted in standard distributional estimates: the financing of the tax changes, and the implications of behavioral responses for both after–tax income and other aspects of well–being. Using the standard methodology, most people are made better off by the tax cuts, with the biggest percentage and absolute gains in after–tax income received by high–income households. Using our novel methodology for "dynamic distributional analysis," a large majority of households are made worse off by the tax cuts, especially in the lower three income quintiles.