In my view.. "it depends" like pretty much everything else in this world.
While you are correct - businesses hire with pre-tax dollars, you don't actually delve into the tax code to see how this "really" works.
For example, our business is extremely capital intensive - we have to buy servers weekly, or we will slowly go out of business. In this manner, much of our "capital" expenditures really *should* be classified as an operating expense. Unfortunately, the tax code does not agree
Thus, we are taxed on "phantom" income - income that is simply not there, since we had to spend it on new equipment to upgrade customers on older stuff/etc.
So.. in our case where we are putting almost every dollar in profit right back into growing the company - a lower tax rate on capital expenses would directly equate to more jobs. Not many, of course - but having an extra few hundred thousand a year or whatnot either means we can hire more staff, or more likely buy more equipment to get more customers, which then requires more staff to support.
So.. I agree with both sides. Cutting business taxes may not directly equate to job growth in many businesses, but it can in others. It also very much depends on what *kind* of tax cuts you are proposing as well.
-Phil