The government should remove almost all tax breaks on corporations making more than $50 million per year (so that small businesses are not adversely affected). Instead, large corporations should be given tax breaks based upon:
1) How many American workers a corporation hires per year
2) How many American workers are retained by the company per year
This will ensure that corporations have a significant incentive to create new jobs, and they will also have a disincentive to downsize jobs or outsource jobs overseas. The only tax breaks that should be left in for all corporations are ones that are related to environmentally friendly policies.