Lots of economic theory circulates around. It sounds reasonable to think that if you cut the taxes of the wealthiest individuals, and corporations, that the additional money will go into investments that will expand the businesses and create jobs and additional revenue. The motivation of the ownership would be, obviously, to make more money and expanding the business is what it takes to do that, which requires the additional revenue to invest in the expansion. That, in turn, creates jobs and adds additional revenue to the tax base. Except, every time its been tried, it has not only failed to produce the desired results, it has led to a deep and sustained economic recession. Why?
For one reason, the ability to expand the business is cut off at the bottom because the consumers who would be spending money to expand it don't have it to spend. They're paying for the infrastructure to support the expansion, and providing other free, tax supported services for the corporately wealthy. For another, business expansion requires market share expansion, and most businesses with new cash to invest will take it somewhere to get a return on investment much faster than here. It does create jobs, in another country. The wealth that is returned goes into the bank account of the corporate wealth here, not into the economy. Corporate investors are inclined to put their money where it benefits them the most, they're not interested in providing jobs or helping people.