Why, every single time governments want to raise tax, do they target individual people? The explicit goal was to increase tax collection from tech companies, an

Why, every single time governments want to raise tax, do they target individual people? The explicit goal was to increase tax collection from tech companies, and what do they do? Charge per employee, forcing everyone from startups (especially) to large tech companies, and everyone in between, from your garage to your phone company to really think about if they really need every software engineer they have. This still effectively means the price difference between US and non-US software engineers (and ancillary, like data engineers) is increased by 1.04^15 (the risk-free interest rate on expenses, over 15 years). This works out to about US-based SWEs being about 33.5% cheaper. TLDR: this is not enough to prevent jobs moving to India. Or should I say, it means the US charges US companies per-employee income tax of 33.5% for every NON-US software engineer on top of their pay.