Cutting corporate tax rates and captial gains would certainly do a lot to promotes a business-friendly environment here and grow some jobs. That's the way it's "supposed" to work - and in general I agree with you.
However, there's little question that some business owners have derived ultimately personal benefits and didn't actually grow their company in any way. In the theory of private enterprise (that I support), there's the argument that it's their company and they should be free to do as they wish. It's not all companies, but I grow tired in general of some businesses taking advantage of periods of lower CG taxes and either not hiring or actually CUTTING staff.