Your instinct to use a systemic solution is good. My concern would be the tax gives corporations the wrong incentive (Some percentage of jobs could be automated but would still be cheaper to hire people). As another approach I like worker cooperatives because if they automate some task the financial benefit goes to the employees. The problem is there aren't enough large scale worker co-ops, so I'd like to see them get tax advantages, preference on government contracts, grants, etc to drive their development.