It seems hard to define "offshoring" clearly enough to write a law for this tax. Couldn't you serve the same goal, though, by encouraging companies to hire loc

It seems hard to define "offshoring" clearly enough to write a law for this tax. Couldn't you serve the same goal, though, by encouraging companies to hire locally, i.e. subsidizing job creation? There are lots of ways to do this, such as a tax credit based on how many full-time employees a business has. Many jurisdictions already have such a tax, so perhaps we need to ask: 1. how much of a local-hire subsidy would we want, and 2. how do we educate business managers about the cost advantages available through such subsidies, so they have a better understanding of the comprehensive cost of offshoring?