This is a powerfully stupid idea. The only reason to justify taxing income at all is because the government manages the relationship between employer and employee, and protects the employee from abuse - and even that's a bit shaky when it comes to income taxes, because the obligation to the government doesn't really scale up with income. Income taxes are new and weird. Other taxes are a lot easier to justify.

But the worst part is the idea of taxing automation and innovation. You might as well put a tax on intelligence and skill, because if you were dumber and hadn't learned anything, it would take more people to do your job. It's a comically stupid idea that no one is seriously considering.

It's just a distraction from taxing the usual suspects, the wealthy, who are more of a burden to government the more they own, and who are the least taxed they've ever been. Instead of being taxed by governments, they get direct cash grants, regulatory capture, intelligence agents and diplomats with a primary purpose of subverting and suborning foreign governments to their advantage, and perpetual wars to burn off their production.

The Western intellectual class is an annoying mix of morons and propagandists, often in the same person.

edit: US average wealth is 5x US median wealth.