Heavily tax "American" corporations whose productions are chiefly over-seas

Many major "American" companies such as Nike and IBM outsource the majority of their manufacturing jobs to nations such as China due to lower labor costs. This results in a shortage of US jobs. With the national unemployment rate at 7.9% (10/12) and the prevalence of outsourcing rapidly increasing. If this trend continues there isn't much hope for our domestic economy getting any better. I propose that corporations who outsource more than 50% of their manufacturing jobs should be taxed a percentage proportional to the detriment they are causing to the US economy. This would encourage them to create jobs in America, stimulating our economy and causing "deflation" of the dollar, eventually decreasing the cost of wages they were trying to avoid and increasing the national standard of living.