First of all, corporate income tax is on profits. If a company is in trouble & struggling, it is not paying income tax so therefore a tax cut does nothing. It only helps companies making a profit. The rates are graduated so if the corp s paying that top rate, it is doing well & does not need a tax cut. Expanding & hiring is already tax deductible. Corporate tax rates have no effect on this. Companies hire when they have demand for their product & need help to produce that product. Cutting corporate taxes does not increase that denmad. Cutting tax for people who will spend it increases that demand. A lower Corporate income tax could lower their investment in buildings, machinery & labor. Say they are thinking about spending 10 million dollars on tax deductible expenditures. Currently, they know that by spending that 10 million, they save paying that 35% on taxes & thereby that 10 million is really 6.5 million. With the new 20% rate, spending that 10 million will really be 8 million. Less incentive with the lower rate. Every time there talk of increasing corporate taxes, a band of morons runs in circles screaming how corporations don't pay taxes, their customers do & thereby we will end up paying more. So if this new 20% rate kicks in, when should we expect all rices to drop? Republicans know cutting the corp rate does not create jobs. Trump is too stupid to know it. And most Republicans will try to argue with me. I am right.