Wouldn't this allow another tax dodge, where hiring employees to do nothing in the lowest-cost area you can find winds up saving more money in SF gross receipts

Wouldn't this allow another tax dodge, where hiring employees to do nothing in the lowest-cost area you can find winds up saving more money in SF gross receipts taxes than they cost in salary? For example, if you have $10M/yr in tax incidence and 100 employees all in SF, you could have an on-paper workforce of 1000 Nigerians at the national median wage of roughly $1k/yr, saving $9M/yr in taxes.