Do People think that Lowering Taxes for the Wealthy will Encourage them to Keep Jobs on American soil?

I'm kind of baffled at this one. At the end of the day, these big name companies will keep the jobs they need here here, and ship the ones they don't overseas. Financially, how is it better for them to keep jobs here when that have to pay workers at least minimum wage(as they should) and worry about ethical issues with employees? In places like China they can have the work so many hours, pay them whatever, and not have to worry about labor rights. So not only are they taking advantage of these foreign workers(which of course would be their governments' fault) but the only main thing the really have to worry about is shipping. Regardless of taxes, it's cheaper to ship the jobs overseas, and in a capitalist society they will. So back to my question, how exactly is cutting taxes for the wealthy going to encourage them to keep jobs on American soil?