I think that lower corporate tax rates increase jobs. It is only logical to think that such a policy would help to corporations use the funds to aid in other parts of the company such as creating more jobs to make the business expand. I think that when corporations are given tax cuts, it benefits society.
Lowering the corporate tax rate will increase jobs, not necessarily because existing companies will hire more employees, but because companies that could not turn a high enough return at high tax rates will now be profitable, and that will encourage new companies to open who will in turn need to hire new employees. If you tax business, you'll get less of them.
I believe the less a corporation has to pay in tax the more money they have to expand and maintain their current divisions which ends up increasing the number of people that they hire, when Government increases the corporate tax then companies are forced to cut to stay profitable and that costs jobs.
I believe that lower corporate tax rates increase, rather than decrease jobs, because lower corporate tax rates leave more money in the hands of the corporation. The corporation can then use that money to hire new employees that they would not have been able to higher. They can also lower their prices for consumers.