If the goal is to have high paying jobs in the US, then yes the government should put penalties in place to encourage that. US cost of living (housing, real estate taxes, health care costs, college costs, etc) is way higher than many countries, especially those where jobs are being offshored to, especially India, so salaries have to be higher here.

So, do we let US companies invest US consumer derived revenue in the Indian economy, just to boost profits a bit, or do we protect good jobs at home instead, and have a virtuous circle where US profits get plowed back into the US economy?