Sorry raising taxes period is not a Conservative value .
Let's look at Ford for example because
makes such a big deal out of one of their fifty or so plants moving to Mexico. While this plant is a small percent of the product Ford would make outside this country, 40% of the cars they sell are outside this country. They are bringing a LOT of foreign cash back to local factories. They are the last company that should be picked on.
The focus shouldn't be on punishing companies who manufacture outside this country, it should be asking why they feel they have to. What conditions preclude them from manufacturing in the US, and fix that. You don't try to play social and market manipulation through tax penalties. That never works, especially in the interconnected world we live in.
Let's be frank, for a company like Ford, there are times it makes complete sense to make a product outside this country, even when not accounting for government regulatory and taxation factors.