> No, that's not the point. The point is that lowering the tax rates on top earners changes the behavior of those top earners. I am not convinced that's true.

Why not? Do you think there is no limit on the amount a corporation would be willing to spend for each dollar they can remove from their tax declaration?

I think there is a limit. I even think it is below break-even, since they need to put in effort to go about it. I don't think it is clear at all that the proposed change pushes enough money past that limit. A big part of it depends on the structure of the costs of tax avoidance. Obviously, if every effective means of tax avoidance costs 30 cents on the dollar for any amount of money, lowering the rate from 40% to 25% would be hugely effective, though putting it at 29% would raise still more revenue. My position is that it's hugely unclear, and enough things have changed since Milton Friedman made those claims that it is open whether - even if he was correct at the time - they still hold true.