Obama debt plan to be revealed today

Obama debt plan: President to unveil $3 trillion in cuts – Sep. 18, 2011.

I believe that this will probably be the most balanced plan around. But why does  it still include higher taxes for corporations – driving their operations overseas – when instead we should be taxing the dividend generated by overseas operations, in order to keep the capital investment at home?

Yes, we should be trying to reduce the debt but at the same time using the tax code to steer capital into returning to the United States.