hi clo,
it's one of the key dogmas.
thing is, it may be true when lowering rates from, say 70% to say 40% on the 3rd quintile.
but do you get the same bang for your buck between 40% and 25%. nope. at some point, changing tax rates doesn't change behaviour. you just lose the tax revenues.
and another point. lowering taxes on the top quintile probably has little effect. these folks have little need to invest in jobs. their interest is to protect their money in low risk and low tax investments. take one mitt romney as an example. might as well have a high tax rate on rich moochers.