It's interesting that he is a law professor (not an economics professor) and yet he stated this as if it were incontrovertible fact, with no facts to back up his prediction, and then went on to base much of the rest of his report on it. That statement may turn out to be true, and it may turn out to be false, but it is certainly not settled fact.
It renders this entire report meaningless, as it is based on nothing more than speculation on the part of a clearly biased author about what the outcome of recent tax policy changes will be.