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Do low income tax rates result in more job creation than do higher rates? The answer to this question is not a matter of opinion. There are historical records with facts that support or refute this premise and enable one to determine whether such a correlation actually exists. Yet the increasing staccato of voices from the right and left proclaiming their ideological viewpoint to be correct without bothering to provide any substantiation leaves the truly independent individual in a quandary. But no more. Robert H. Miller, a retired senior corporate executive and CPA, provides an unbiased, objective and most definitely non-ideological answer to that question with the facts to support it, and in a manner that can be readily understood by even the most partisan politician or beleaguered bureaucrat.