[nubol]

If you think the automation is good, I guess one of the reasons is because it improves efficiency, then why to incentive a company to hire more humans?

Should a company be also subsidized by the government if it's reducing work accidents and reduces energy consumption(when introducing automation)? That subsidies would need to be payed by taxes from companies and citizens.

In my opinion the solution should not be to employ humans when a machine can do the job more efficiently, and introducing a new tax it could counter incentivize a company to introduce automation and that's exactly the opposite of whats desired. Since to introduce a new technology requires an investment and therefore risks for the company owners.

I think that once it is reached a point that it generates net unemployment, something that has not been the case for previous industrial revolutions, people should be able to reach products and production capacity at lower costs, so to be able to make a living being employed less hours.