BobT, I agree with your assessment of the harm done exporting jobs.
Taxing foreign wages paid would be difficult, though.....just discerning when foreign workers are employed vs product/service bought from a foreign supplier.
If US companies have to pay tax on what foreign workers are paid, what about Walmart? Would they have to pay tax on the wages paid to the workers making the products they import?
I'm afraid your idea would be unworkable as it violates a bunch of treaties they've sold us out with.