I'm all for simplifying the overhead on companies, but to translate that into creating jobs is a bit of a stretch. If you cut all of the taxes on an existing company they would not simply add jobs to their company. The only way jobs are added is if they're necessary. This usually means an increase in sales/revenue and the need for more resources.<p>To take a modern example, the recent recession caused companies to go on a spree of job cutting. This wasn't because of any change in tax or overhead. It was the result of lost revenue. Increased revenue causes job increases. Not the efficiencies of overhead.