Why not reduce taxes on business taxes conducted in America but hyper tax overseas profit?

If the obama administration wants to bring jobs back why not make the tax for ALL businesses here a low 15% but make the taxes made from profits overseas 55 - 60% so we can bring jobs back and invest in our domestic economy. We can make up the difference of lost tax through the income tax of individuals considering more individuals will have money to invest. We should also provide a form of tax break for investing in the equity market vs the sovereign bond markets.