To Kfine's point, they'll just find a way to get it back if it's in the tax rate. Then you're also relying on federal governance of the tax revenue aka employees won't see any benefit from it.

>And the same end can be achieved through higher marginal tax
>rates.

How would doing this increase wages to livable standards? This would also have to be accompanied by responsible employer laws. You increase the marginal tax rate, the 1% will just cut corners to recoup profit (outsource production, customer service, etc as they have prior and/or heavily invest in automation to reduce the workforce and decrease overhead).

Without laws boxing them in to using American workers and paying them equitably, taxing them just gives more money to the Gov't to use on Military spending and squeezes the middle and lower class out of jobs.