for the UK? you got a citation for lower rates == increased revenue? the only close example I can think of in the UK is the higher rate income tax band bit and

for the UK? you got a citation for lower rates == increased revenue? the only close example I can think of in the UK is the higher rate income tax band bit and that turned out to be clever accountants banking on the fact that a change in gov. would lower the rate so they time shifted income into the period where it was lower...