"Three hefty tax increases on business"

In an article from fortune magazine, Geoff Colvin reports on the new laws that the Obama administration plan to put in place in search of revenue as well as to protect American jobs. This article entitled "Business Gets Taxed, Workers Get hurt" is about "three hefty tax increases on business"
The first one is about corporation that are located overseas in order to evade corporate taxes. The US Government is said to be "virtually the world's highest corporate tax rate". Countries with lower corporate tax rates are considered to be "tax haven" and more and more corporations established themselves in those countries and only pay the country tax requirement. In order to reduce this from happening the White house is proposing to charges American companies that are overseas taxes on "their profits as soon as they are earned, no matter where". This is supposed to discourage companies from relocating and at the same time keep the jobs in the USA. As it said by Steve Ballmer, Microsoft Chief "we are better off taking lots of people and moving them out of the U.S as opposed to keeping them inside the US".
The other proposed law is about how companies should account their inventories. It will be required that they use FIFO instead of LIFO. This will make companies pay taxes "on phantom profits as value of goods gets inflated while they sit in inventory". Due to inflation that keep on rising it will cost more for companies rather than benefiting them.
The third proposed tax increase is on carbon emissions, which is for the benefit of the planet but still is a tax that companies will have to incur.
As Geoff Covin reports, the victim are not the companies but the employees, the shareholders and the customers. Especially the employees of those companies being taxed. Because most of the tax increase come out of employees' pay.
With this economy and the fact that companies have to be more and more competitive in order to survive, it seems that proposed laws that are being put in place are not very favorable to US corporate and also to their employees. The "loser" of all as it is stipulated in this article are the employees who are really the ordinary people.