There is much discussion of business taxes that promote overseas jobs at the expense of US jobs. Here's a solution.
Simply eliminate the job-killing business payroll tax and replace it with a value-added tax. This tax could pay for more incentives to hire American workers. US businesses would be taxed less and foreign businesses would be taxed more WITHOUT hindering free trade. Furthermore, this tax would level the playing field and encourage US exports.
Critics will say that this tax would be passed along to the consumers in the form of higher prices. Yes, but the business payroll tax is also passed on to consumers, but only for businesses that hire US workers; foreign companies escape it.
Conclusion: Replace all business payroll taxes with a VAT.