Numerous multinational firms domiciled in the United States have transferred significant amounts of wealth (money, labor, intellectual capital, etc.) overseas in an attempt to reduce their tax liability. This tactic makes sense against the backdrop of why a for-profit enterprise exists: to increase stakeholder wealth.
However, the removal of resources has benefited economies in Ireland, Switzerland, the Cayman Islands, and others--to the detriment of our proverbial Main Street.
In order to incentivize corporate decision-makers to reverse the flow of wealth out of the United States and return it to our local economies, I propose that our Federal Government levy a 0% tax on said returning wealth for a period of no less than 10 years. This returning wealth would enhance our recovery.