Updated: 4:45 p.m. ET
(CBS News) In a new campaign ad, the Obama campaign is continuing its attacks on Mitt Romney over comments he made about the "47 percent" of Americans he said think of themselves as "victims," as well as over Romney's own effective tax rate.
The ad, called "Fair Share," will air in the battleground states of New Hampshire, Virginia, North Carolina, Florida, Ohio, Iowa, Colorado, and Nevada starting Tuesday.
In it, the president's re-election campaign accuses Romney of "attacking folks who work for a living" while pointing out that "Romney paid just 14 percent in taxes last year on over 13 million in income - almost all from investments."
"When Mitt Romney dismissed 47 percent of Americans for not pulling their weight, he attacked millions of hard working people making 25, 35, 45 thousand dollars a year," says a narrator in the ad. "They pay social security taxes. State taxes. Local taxes. Gas, sales, and property taxes."
"Shouldn't we stand up for them?" the ad asks.
The ad features footage from a leaked video of controversial comments Mitt Romney made at a fundraiser this year, in which he described the majority of President Obama's supporters as people who are "dependent on government" and "believe that they are victims."
, Romney released his full 2011 tax returns, which showed that he and his wife paid $1,935,708 that year on $13,696,951 of income - a 14.1 percent tax rate.
In a statement responding to the ad, the Romney campaign accused the president of implementing policies that "have devastated the middle class."
"His tax increases on middle-class families and small businesses will only make things worse," said Romney spokesperson Amanda Henneberg. "Mitt Romney will help middle-class families by lowering tax rates across the board, spurring growth and investment, creating 12 million jobs, and finally getting this country on the right track again."