When does lowering taxes increase government revenue?

As far as I know, there are two ways to try to increase government revenue (If I’ve got this wrong, someone please correct me):
1) Raise taxes. This is pretty simple but sometimes it dampens the economy and thus creates fewer taxable transactions which leads to lower revenues.
2) Lower taxes. This stimulates the economy and leads to more taxable transactions which can lead to higher government revenues.

I’m fairly sure there is enough economics out there that I can find a bunch of theories about when one or the other is a better way to increase government revenues, but is there a good rule of thumb/observable indicator for which one would increase government revenues?

(Note: Please don’t debate IF raising government revenue is a good thing here. I know its not always the best economic policy, but I’m just trying to get a handle on this aspect).