> They instead need to go after the companies that learned to game the system.

I'm not sure if there's a way to prevent global labor arbitrage. Multinational corporations will shift labor to countries with the lowest wages.

Perhaps they should put a multiplying factor on payroll taxes that's proportional to the total non-US labor wages paid (directly or indirectly) for producing a product. All expenses should be default considered as foreign labor-based unless proven otherwise. It would introduce a ton of paperwork initially, but then everyone will be incentivized to produce documentation showing US labor-produced products to prevent the increase in taxes.