You see, if a U.S. company is profitable even with setting up shop abroad, they really don't have much of an incentive to return especially when competing with cheap labor. The only reason, I think, we allow U.S. companies to leave is because in most cases we're getting back those goods American's love - flat screen TVs, DVD-R players, iPads, iPhones, Xbox...you name it, we love it! But if a tarrif was affixed to products made abroad by a U.S. company, suddenly they're forced to rethink leaving in the first place. IMO, it's the price U.S. manufacturers pay for leaving communities and calling themselves saving money by picking up stakes and leaving the country for cheaper labor. Moreover, for skirting the tax code and not paying taxes accordingly. A tarrif on U.S. manufacturers who resell domestically would certainly make U.S. companies think twice about leaving.