It's obviously a difficult problem to write rules around, and there are so many ways for companies to weasel out of any rule you write. The general principle is that you should not advertise a job if you don't actually intend to fill it. But you should also not do it if you have some "theoretical job" you can create and are just fishing for candidates. Any rules I write down here will have trivial ways to work around them though.
> It's obviously a difficult problem to write rules around
Bull-fucking-shit
Companies claim all the time that "if you give us a 10 year abatement we will bring X jobs to the area"
Well, time to quantify that, asshole.
We pay for it. And if you can't, I want C level blood. Id be OK with 100% of all taxes, with a 30% yearly interest, payable, to prevent jailing of the whole C level board.
But this is an issue with all legislation (or tabletop game design), right? You also don't want to fall on the opposite end of the scale where the people tasked with prosecuting these violations are allowed to go just by feel.