The whole problem could be resolved by exempting overseas income by individuals. I believe there is only one other country besides the USA that taxes their citizens on their worldwide income. If you're British, French, German and you work in a country that has no income tax you pay no tax, to anyone. It puts Americans at a disadvantage competing against foreign pilots

Now, US corporations are treated far different. They pay no tax on foreign earnings because they employ lobbyists to make the laws work for them.