Not necessarily. An unspoken dynamic function of tax cuts/reform is broadening the taxable base of the gdp as lower tax rates disincentivise tax avoidance behaviors when actually paying income taxes.

So it is possible to have a reduction in specific tax rates and have an increase in tax revenue as a % of the National income. That's the beauty of a dynamic system. (At times past with 70% marginal rates we collected around 16%)

Even still the math dictates that at a 3% growth rate if we take in 16.5% of the National income we will be revenue neutral (assuming 17% previous effective rate).

Now if your advocating cutting spending to make reasonable tax rates sustainable then you won't get any complaint from me. The challenge of annual operating deficits is that if certain government spending is set to automatically jump 5 to 8% through baseline budgeting then it's almost impossible for any economy to keep pace.

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