I've only had a perspective from the point of view of smaller businesses, I admit, but 100% of the hiring there I've seen has been driven by expected or actual demand, not "oh look we have extra cash, let's hire some people".

Overwhelmingly what companies do with tax cuts is stock buy backs, not hiring. When all companies are treated the same, they make decisions to hire regardless of the tax rate. And by the way, payroll is tax deductible. The salary is way way way bigger of a cost than the tax on that salary, most of which is paid by the employee.

I hope that was ironic, because if you believe that excessive taxes were what was holding down job and wage growth then oh boy are you in for a surprise.