(Bloomberg) -- Repealing Obamacare would amount to a tax cut for thewealthiest Americans and a modest tax hike for some of the lowestearners, a new study found.

If the law were eliminated, as President-elect Donald Trump and members of Congress have pledged todo, the top 1 percent of earners would see an average tax cut of$33,000, while the top 0.1 percent would enjoy an average tax breakof $197,000, the Tax Policy Center found.

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The non-partisan group is a joint venture of the Urban Instituteand the Brookings Institution.

Meanwhile, the lowest-income households, which make less than$25,000, would see their tax bills increase on average by $90 undera full repeal.

That average amount masks a wide variation -- most low-incomehouseholds would see no change, researchers found, and 7 percent ofthem would get an average tax cut of about $1,200.

But 4 percent would see a tax increase averaging almost$3,900.

The Tax Policy Center’s Howard Gleckman concluded that “ingeneral, repealing the health reform law would, on average, cuttaxes for the rich and raise them for low-income households.”

The projected tax hike for some people is due to the fact thatrepealing the law would undo its subsidies to buy insurancecoverage, which are delivered in part through tax credits.

The findings complicate Trump’s promises to focus onmiddle-class tax relief. His adviser and choice for TreasurySecretary, Steven Mnuchin, said two weeks ago he wants “no absolutetax cut for the upper class.” The tax plan that Trump proposed inthe campaign cuts taxes across the board, but especially for highearners, according to independent analyses.

Trump’s transition team didn’t immediately respond to ane-mailed request for comment.

The 2010 Affordable Care Act imposed a Medicare surtax and a netinvestment tax on wealthier households, as well as a tax on costlyso-called “Cadillac” health plans. The purpose was to finance anexpensive expansion of subsidized health insurance, under whichabout 22 million people gained coverage, without raising thedeficit.

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