How about raising taxes?

While I don't disagree with the proposal that individuals or organizations that create jobs or stimulate the economy should be encouraged by a lower rate, the current system does not specifically tie either job creation or economic stimulus with qualifying for the lower rate. If a taxable entity hires Amercian workers and increases industry in the US . . . give them the incentive, but if that entity's profits are from moving operations offshore, downsizing and sitting on profits, then perhaps they won't get a break on taxes. Right now, the tax incentives seem to be all "carrot" and no "stick"