It's pretty basic

1. Why spend 23.33% or 700 billion more for people who can do without it?
2. Demand of products creates jobs, not tax cuts. Business owners wont create jobs when there is no growth in demand for their products.
3. Demand for products is created by stabilizing the economy.
4. Stability in the economy is created by increasing spending.
5. Increasing spending is created by allowing the majority of the country some more financial breathing room.
6. More financial breathing room for the majority of the country is created by cutting taxes and creating government jobs to get people ahead.
7. The top 5% has plenty of breathing room and adding a tax cut will not increase their spending. I get that logical conclusion from the fact that the top 5% holds approximately 36% of the nations wealth in thei bank account and didn't spend that either.

Conclusion;
1. No tax cuts for the top 5% but for the other 95% will increase consumer spending, economic stability and create jobs without spending the additional 23.33%.

2. Spending 23.33% more will get the job done as well but add 700 billion to the deficit without enough reason to justify it.