Republicans say "tax cuts increase revenues."
Growing tax receipts, I suspect, are usually due to a growing economy. (There are many factors.) Unfortunately a lot of the growth was financed with too much leverage.
Do taxpayers change their economic behavior because of a 3% tax decrease? Actually, for most Americans I think the opposite is true. Say there is a 10% tax increase. People will not work less, people will work more. Americans are addicted to their lifestyle. If the government takes more of people's money, then Americans will attempt to work more to maintain the lifestyle. Otherwise, you need to downsize, the last resort. I am not advocating a tax increase.