Maybe Badger. It would be an interesting issue to research.
In any event, it depends in part on the type of tax cut. For example, a cut in the capital gains tax, causes more gains to be recognized. If you don't recognize a gain, you get no revenue at all no matter what the rate. If it is high enough, you just borrow against the appreciated assets if need be, and then the gain goes away when you die due to your heirs getting a stepped up basis. Thus, my heirs will sell my real estate, not I. It is literally a lifetime investment.
On the other hand, to suggest supply side will substantially mitigate the revenue loss if the marginal income tax rate goes from say 35% to 39% is almost facially ludicrous. It may slightly degrade economic efficiency to some extent, but the offset from a tax revenue standpoint is probably
de minimus.
