yes. thank you. it's well known that profit figures can be manipulated, especially in the entertainment business, which offers perhaps the most egregious case. but not every corporation goes to those extremes.
the fact remains that many corporations report that they have earned a profit, year after year. the federal government (until last year's extreme tax law overhaul) was on track to collect about $400 billion a year in taxes on corporate income. (see https://fred.stlouisfed.org/series/FCTAX )
(if corporations are so easily able to make their profits vanish with accounting tricks, why did they push so hard for this tax rate reduction?)
on the other hand, employee head counts are not immune to manipulation. they too can be decreased: job functions of actual employees can be sourced to outside contracting firms. some jobs can be eliminated or automated.
the point i was trying to make, overall, is that it's wise to take the needed cash from those who are most able to pay it. i'm not sure employer head count really captures that. and it adds a disincentive to job creation. is that the best idea they can come up with?