jducoeur

An interesting idea requiring more thought. One modification I would make is to apply it only to hires (or raises) for US citizens and maybe permanent residents. My reasoning is twofold. First, this is in part a benefit for the employee (who gets the job) as well as to the employer, and tax-funded benefits should IMO be limited to citizens (and those on the citizenship track, probably). Second, it ensures that the taxes the employee will pay on that income will be paid to the US, which recovers a portion of the cost (or maybe all of it depending on duration of employment and benefit phase-out periods). If you increase your payroll by setting up operations in Somewherestan, no tax credit for you.