Right? Let's say a business owner saves a LOT on taxes Will that employer turn around and hire someone in the community, thereby creating jobs? Doubtfully. It is more likely that they'd invest it or put it in savings. If it was used for the business, it would much more likely go to capital improvements, which is essentially adding value to the business owner's asset pool.
Now let's say, your average citizen get's a HUGE tax break and remember we're talking America here, the great bastion of Capitalism, what do you think that person will do? That's right, they will go out and spend it! Even if they are spendthrift and invest the windfall (average Joe? not likely), they are still likely to spend some portion in the marketplace.
What's so special about people having money to spend?
If a lot of people in the community are spending money, then business increases which is the absolute most likely event that will trigger a business owner to hire. What happens next is fascinating, see, more people having jobs = more people spending money. It becomes a positive feedback loop as opposed to a retentive cycle, tightening the belt ever more and more while playing the punitive blame game and squeezing every last drop out of real actual individual humans.