Corporate tax rates should be directly proportional to the unemployment rate.

The corporate tax rate should be 5X whatever the unemployment rate is. Corporations call themselves job creators, yet they sit on billions in profits, not creating jobs (or outsourcing them), while trying to get their tax rates lowered. It's time they put their money where their mouth is, and make their tax rates proportional to the unemployment rate. For example, if they want their tax rates lowered to 25%, they can have it, just as soon as they get the unemployment rate down to 5%, and not before - we need results, not promises. And yes, it can go even lower, if they can get the unemployment rate even lower. Small business would be exempt if they employ less than X employees, AND have revenue less than Y and/or profits less then Z - values for X, Y, and Z to be determined later.