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JWBear's idea might feel good emotionally but it could never be implemented and if it did would, I expect, have the opposite impact desired (that is keeping jobs out of America and further pushing the companies themselves to relocate out of the United States)
Not to mention the definitional problem of precisely identifying what is a job that "moved" out of the country (I assume that this is what is meant by "overseas" and not that Mexico is ok). Some are obvious, but many are not.
If I fire 300 people in a U.S. call center and open an Indian one with 100 people, how many jobs moved? My friend recently moved permanently from Seattle to France while keeping the same job, did that move overseas? The CEO ultimately responsible for Budweiser is a Brazilian who lives in Belgium. How are we going to punish him when he moves a bottling plant from Arizona into Mexico since he likely doesn't pay U.S. income taxes? Etc.
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