The idea that cutting corporate taxes in order to create jobs is an inherently obvious solution to unemployment, as well as proven historically effective. Cutting taxes, increases a business's profit margins, which allows them to employ more people. If companies can afford to hire more people, they will in an effort to provide more satisfactory service, and to create more product. This approach was effective in the Reagan administration when he cut the top tax rate by 20% and created a total of 19 million jobs while in office.
The fact is the lower the tax, the lower the amount of money the company makes, and the lower the money the company makes, the more workers they have to lay off. The corporate taxes have a direct line to jobs and can effect them greatly! Come on people I'm 13 years old and even I know this its common sense!
There is a correlation between corporate tax rates and jobs. The lower the tax rate, the more money the company can keep. When a corporation has cash available it will look for ways to best utilize the money. Often times corporation will determine to grow and expand their operations. When they expand they will hire more people and create new jobs.
Of course there is a correlation between corporate tax rates and jobs. If a company has to pay higher taxes, then they may have to reduce their hiring during that year. Even so, the jobs will still have to be done, so it will usually mean lowering wages for workers.
I think the lower the tax rate on corporations there is the more profitable a corporation will be and the more profitable a corporation is allows them to invest in other aspects of their business which means overall hiring more employees, the more taxes go up the more a company must cut to retain profitability and that means more jobs are lost.
The amount that a corporation has to pay to the government is a factor in the amount of jobs they can employ. They have set numbers in mind of how much money the can set aside for capital, labor, and taxes to name some expenses. When those things become more expensive the direct consequence is that the others suffer (those that are in the control of the corporation anyway).
I believe corporations would love to push the idea that there is a huge correlation between corporate tax rates and jobs, but the truth is the fact that there is not. Corporations collect profits above and beyond their sustainability for greedy purposes. Their goal is to make as much profit as possible and taxes and wages both make that number go down.