I would say that anything that reduces the overall tax burden is helpful. I think the economic evidence is pretty clear. If the central goal of a tax cut is to accelerate economic growth and accelerate investment, you get the most bang for the buck out of income tax cuts rather than out of consumption tax cuts. You also get more bang for the buck out of corporate tax cuts than out of personal tax cuts. That's the economic evidence.
I think we understand the political realities, as well, in terms of what's feasible at any given time.