Put tax rates back to where they were for companies that aren’t increasing hiring and increasing wages. If the purpose of cutting corporate tax rates was to provide companies an incentive to hire and increase wages, then fix the mess they passed and tie each company’s tax rate to each company’s rate of job creation and wage growth.
Last summer, my employer sent out a mass email that our annual raise was on hold. This past March, they did their calculations on what the new tax law meant for them and compared it to their business plans for the year. We ended up getting a nice increase, along with a couple new projected product launches.
So, while they seemed to follow the advice of the author, I don't subscribe to the notion they're obligated to. Some of the better talent may be drawn away from businesses that choose another path. The market will likely pick winners as better goods and services are produced and purchased. The government shouldn't be stepping in to mandate a corporation's windfall.