It's a discredited economic theory but the rightards still like it:
... the small business tax bonanza the Government is selling is largely illusory. In the bigger picture, 45 years of trickle-down experiments, promising that the rivers of money which have flowed to corporations and the rich will turn into "jobs and growth" for all, have delivered one clear outcome: a massive and sustained increase in income and wealth inequality.www.abc.net.au/news/2016-05-12/bradley-why-are-we-being-sold-the-trickle-down-economics-con/7406844