1. You could not tax business at all, and them would still be leaving. Taxes play a small role (they skirt them anyway). More the reason they out source is low wages and no health care. I have a hard time believing that us working for hose low wages is really something we want. And neither side of the political isle is really willing to tackle healthcare. But, the taxes excuse is mostly just that, an excuse politicians hope you buy.
2. As it started long before Obama, that's a hard claim to take seriously. Again, I think business will use this excuse to continue what they've been doing. But no on saying attention to the last few decades accept that.
Btw, here in my field, it's leading to more fulltme employment. Damned Obama!
3. The e moony itself. It functions outside of government. The only way government can control employment is to hire people. I'm reasonably sure you don't want that.