Hmm
"We will impose a one-time low tax on returning money that is already offshore so that it can be brought back home to America where it belongs"
This shows the serious problem in understanding, the US is not where it belongs. It doesnt belong anywhere but where the company deems fit to put it. There is no right to that money for anyone but the company and by falsely assuming the government has some right to it results in 0% tax from that money.
If they would like the money to come back to the country which then works back into the US economy then not punishing people for making money might be a sensible approach.
Biting the hand that feeds IT
