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The implication (point?) of the research is that older companies (regardless of size) create fewer jobs relative to younger companies.

I would disagree with the statement that reducing taxes on profits has absolutely no impact on overall job growth. Furthermore, a reasonable conclusion would be that reducing taxes on young (and almost by definition, small) companies independent of profitability would have a greater beneficial impact on job growth than reducing taxes on highly profitable and older firms (large or small).

Based on the research, maybe the best course of action for job growth would be to reduce all taxes (profitability and payroll) for young companies regardless of size and profitability rather than an indiscriminate scheme that reduces payroll taxes based on time constraints (such as 5 years of expanding employees) for all firms large and small.