No, but lowering taxes does help provide the means for better advertising, better equipment, etc to hopefully help get the public to want more of their product. Letting small businesses keep more of their money is never a bad thing. You can't go to a progressive corporate tax structure so you either give everyone a tax break or tax everyone even more. I say give all corporations a lower tax rate and help small business grow. Most of these large American corporations are foreign companies now anyways. Making the US more competitive will give them incentive to move back to the US and repatriate the insane amount of cash being hoarded in foreign accounts with them.