Cutting corporate tax rates long term increases the incentive to invest. So the savings turns into capital investment, new jobs and higher productivity and wages.
Cutting one time brings back lots of capital to invest, lots of that will be paid to shareholders, who will spend some and reinvest some. With similar effects, for that year.
That's the standard ideological line, but this whole story is about how Apple is stockpiling cash, not investing.
(And yes, I understand that the cash isn't just stuffed in a mattress, but it's an important distinction that the money isn't being invested in the direct sense)
Cutting one time brings back lots of capital to invest, lots of that will be paid to shareholders, who will spend some and reinvest some. With similar effects, for that year.