Why Not Give Tax Credits For Actually Creating Jobs Rather Than Lowering Tax Rates Upfront?

We hear that the "job creators" need lower tax rate so they'll create jobs.

Well, I didn't see Willard creating any jobs with the loot he made from HIS low tax rates.

Instead of taxing capital gains at a lower rate than earned income, why not tax it as regular income but offer tax credits for each job actually created by a business? That may not offer an incentive to create jobs, but it would at least call the bluff of people who advocate low tax rates for the rich who then don't use the extra money to create jobs.