If you write salary off your taxes, then the tax rate is irrelevant to hiring workers. Actually, let me give you a case of where raising taxes would cause more employment.
If you were to raise taxes on businesses that don't hire more workers, and leave it as it if they do, then raising taxes would motivate the business to hire workers. Of course, it could motivate itself to leave a country completely.
The problem now is that wages Americans need to be able to live is far higher than what people in China, India or other third-world nations are paid. Because of this, businesses go offshore. They do so, because labor costs are so high. No amount of tax cutting or anything else will go around this.
In regards to creating jobs, there has to be developments in the economy that would be sustainable work, and drive people to go into new fields to get the needed training. People won't go unless there is promise of work. If an industry happens to treat workers as disposable, then they won't get people going into it. And if new industries don't open up, and there isn't new technology that calls for new workers, then you don't get employment. Slashing tax rates alone won't cause this to happen. Research can, but research is a crapshoot, that has no guarantee of paying off.
Also, here is a case for raising taxes, and it creating jobs, and improving economic activity more permanently. If the tax dollars is channeled into research or building infrastructure, or improving law enforcement and regulation of bad business practices, this can create a climate that is more favorable for economic growth, and thus create jobs and increase economic activity.
Flat out here, the rule isn't as simple as just cut tax rates. Things do need to get paid for, and cutting revenues from taxes below what is needed to sustain a certain standard of living and quality of life, brought about by government services (like court systems to resolve contract disputes and protect property rights), you are going to cause problems later.
By the way, there was a study a few years ago, that showed that over 25% of large corporations paid NO taxes:
http://www.reuters.com/article/idUSN1249465620080812
The study showed about 28 percent of large foreign corporations, those with more than $250 million in assets, doing business in the United States paid no federal income taxes in 2005 despite $372 billion in gross receipts, the senators said. About 25 percent of the largest U.S. companies paid no federal income taxes in 2005 despite $1.1 trillion in gross sales that year, they said.
How does cutting taxes for a business that pays no taxes work? The case you can argue is that you end up cutting tax rates, but also eliminate loopholes, and have businesses shift spending to where it will maximize profits for businesses, rather than try to play a tax avoidance game. This will cause a business to be driven to optimize better, than this can increase revenues. It, of course centers on the belief that somehow markets alone are magical things that happen to fully know where they need to go, and wouldn't mess up and harm large numbers of people. Well, markets are prone to bubbles, and people should know by now the harm bubbles cause.
