Naw, the reason you automate _is_ our labor rates, but the fact that we can do it and mitigate the low-wage advantage of other countries is that reason we're going to win this.
The corporate income taxes are simply what keeps American manufacturing from winning in the marketplace except for a narrow range of products, such as autos, trucks, and heavy equipment, all with outsized shipping costs. If we can dramatically lower the corporate income taxes, we can probably get much more manufacturing into the country, and supply people that didn't go to college with good jobs that get or keep them out of poverty. (If we passed the Fair Tax, which completely eliminates all Federal income taxes, we could probably have the entirety of the world's manufacturing here, we'd be such a good manufacturing tax haven, and would prosper beyond wild imagination.)
As for the regulations, a lot of them do scale with the size of the workforce. Obamacare, for instance, has a lot of rules and regulations that cost a whale of a lot of money for each employee, or if the number of employees per company exceeds a certain amount, or if the employees exceed a certain number of work hours. This is just one set of extremely expensive regulations that can be repealed, and are in fact slated to be repealed in the next administration.
Safety regulations often are more expensive for more employees. Of course, a lot of these are _not_ unnecessary, and we wouldn't want to get rid of them, but some could be a bit over the top. I'm not really familiar with them, but keep reading about their existence and damaging impact on American business. I read an account by an Virginia mine operator that the inspections they undergo are a bit ridiculous, kind of like a military white glove inspection, that are not designed to be passed, but instead to generate fines as a revenue stream for the gov't. Things like a barrel of some waste material is found to have a loose lid, and then its large sized fines for that when the worker was just coming back within a few minutes to put more in the barrel, things like that. We have to review all the regulations, get rid of the ones that are not necessary and the ones that are more expensive than any consequence they purport to prevent.