Gross recipts is a function of economic growth which is a function of fiscal policy, in this instance, tax cuts.
Deficit spending can be a good thing or a bad thing but to deny that tax cuts effect deficts is economically unsound thinking.
If you are a Keynesian, then you would believe such hogwash. Most contemporary economic thought is more along the lines of the monetarists. Money supply is the key and fiscal policy is useless. Now, that is not to say that low taxes are not good, because they are. But fiscal policy (using the federal budget to moderate economic activity) is a dead issue. Low taxes attract capital. Constant growth of money supply keeps everyone confident in making investments.