If the average consumers have more money they will be able to support the small businesses by consuming/spending more.

What trickle down economics fails to take into account is that businesses usually only expand when demand increases. Giving the owners of businesses a tax break just gives them more money without increasing their demand. why would they expand and invest in equipment/personnel to increase production if demand for their products remains the same or even drops?

What makes more sense to me would be to give consumers a lesser share of the tax burden which would then increase demand for goods and services. The small businesses would then be bringing in more revenue, and demand would increase. These are the right conditions for growth.