Holtz-Eakin, an economic advisor to President George H.W. Bush in 1989 and 1990, and other economists see more punch coming from the corporate tax side. Business investment and startup activity have been unusually sluggish this last decade. If Trump succeeds in dropping the corporate tax rate to 20% from the current 35%, that would be the lowest since 1940, when the rate started to shoot higher, reaching a peak above 50% in the early 1950s.
Source : http://www.latimes.com/business/la-fi-tax-cuts-economic-growth-20171018-story.html