Even worse, the thought is basic and concrete. "Appeal to those who want taxes to be low."It's a classic deflection. Someone has a good idea but because of the letter in front of their name people who oppose them can't give credit without a "but."
No, there are some people that can think beyond just low/high for appropriate tax rates.
We have a huge problem in this country that big business can basically have its way. They got tax breaks. They have lobbying power so they can write the regs (especially with republican admins who tend to put leaders of industry groups in power at government agencies). This has given them overwhelming power.
You can even see it in the stock market. Small cap stocks in the past had the most risk, but also greatest reward. But, that trend has not held in recent decades and small caps have risk, but less reward. Our politicians chasing money have given the country to large interests.
So, a politician comes out and says that she is going to target tax cuts at small businesses and start-ups. A move that not only lowers taxes, but could help shift that power balance back where it should be. But, that logic is lost on the "all taxes should always be lower" people.