This is an increase to business taxes. It doesn't reduce taxes anywhere. The concept is good, because it means people will still be able to live happy lives even as automation takes away jobs. The problem is there's no great way to implement it objectively.
Large businesses that have the capital to acquire a large robot workforce are already avoiding taxes, so this will do nothing in reality.
The easy answer would be a non-deductible tax calculated by profits divided by employee payroll (potentially with some sort of median wage calculation adjustment to incentivize keeping entry-level positions).
They'll just pay the CEOs more lol Profits divided by number of employees would probably be a good scaling factor for a progressive tax rate though. Business does really need progressive rates. The mostly flat rates we have now are much harder on smaller businesses.
Exclude C-Suite salaries from the calculation.