The record on tax cuts and their stimulative effect on the economy is not hard to find: goggle Reagan Tax Cuts or Kennedy Tax Cuts Revenue Effects, and you will find a variety of studies, articles, statistics, etc.
The clear message: total government revenues collected go UP in the years following the tax cut as the economy expands and people earn more and pay more in our progressive tax rate structure. For this to work, the tax rates have to first be high enough to discourage work, investment, risk-taking, etc. Kennedy cut marginal rates from a wartime-inspired 90% to 70% in the early 1960s and investment and the economy took off. Revenues increased from $94 billion to $153 billion from 1961 to 1968 (up 33% after inflation).
The early 1980s Reagan tax cut, once fully in effect in January of 1983 stimulated investment, hiring, and the economy to increase revenues by 54% by 1989 (28% after inflation).
With top federal rates now around 40%, there is less room for the stimulative effect to outweigh the effect of lower absolute rates, so there is some debate as to whether rate cuts would be revenue neutral or even decrease total revenues. But as to whether different tax rates and tax types affect behavior, that argument has long been settled.
