Refining Scott Adams' tax model

Scott Adams proposed a tax model where the rich support the poor. I've thought of a modification whereby businesses support the unemployed and underemployed.

We begin by identifying what I will define as the "corporate tax pool". The corporate tax pool is a dollar amount equal to a fair, reasonable, and comfortable living (for mathematical simplicity, we'll say $50,000) multiplied by the number of people in Canada.

In lieu of whatever the current method for calculating corporate tax is, every company's taxes owing is equal to their share of the corporate tax pool. A company's fair share of the corporate tax pool is determined by calculating their business revenues as a percentage of Canada's total business revenues. If, for example, a large corporation's revenues are equal to 1% of all of the business revenue generated in Canada, then that corporation is responsible for paying 1% of the entire corporate tax pool.

However, from this tax payable is deducted the total salary and benefits the corporation pays to its employees. So if the corporation's payroll is equal to or greater than its share of the corporate tax pool, it doesn't pay any taxes. If its payroll is less than its share of the corporate tax pool, it pays taxes. The taxes collected through the corporate tax pool pay for social assistance for people who are unemployed or underemployed.

Ultimately, all businesses collectively have to pay for all people collectively. They can do so by hiring people, paying them salary, and getting productive and/or revenue-generating work out of them, or by paying taxes that are used to fund social assistance. I know that in my current job, the revenue I generate for my employer is between two and three times my salary, so if it's a choice between paying taxes to support me or hiring me as a worker, hiring me wins by far.

Things I haven't figured out yet: Might this somehow create an incentive for employers to pay employees no more than $50,000? Conversely, if there's high unemployment but very high salaries for the jobs that do exist, could that leave the unemployed high and dry? Is it fairer to use revenue or profit to calculate each company's fair share of the corporate tax pool? (I chose revenue because my understanding is that a company can use accounting tricks to appear to have very low profit on paper, but it's possible I'm missing something.)

Edited to add: Another thing I haven't figured out is the impact of public sector, not-for-profit, and other employers that wouldn't pay taxes. I know that there are an awful lot of public sector jobs (the number half a million comes to mind but I'm not sure if that's right), but they'd be operating outside this whole system. I'm not sure how this would affect it. The easiest workaround I can think of at this precise moment is to subtract the number of employees of non-tax-paying employers from the calculation of the corporate tax pool, but there would still be other impacts I can't see.