From the "Solutions" portion of his website:
Lower the corporate tax rate to 12% (creating a tax haven here in the US) for corporations that bring jobs back onto US soil and hire Americans. It’s time to stop rewarding companies that outsource American jobs and pay no corporate taxes, and make hiring American workers a priority.
ahem...
Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs. Tax cuts do not create jobs.
It has never been the case, it will never be the case.