i split my answer into 2 parts: 1. using units, and 2. using media queries.
the question was about different font sizes for different screen sizes.
on my own site, i use a percentage on the root:
font-size: 65%
and then rems throughout the page, with some media queries for small screens.
with regards to text scaling at the browser level:
browser zoom settings will help a lot for situations where someone needs to view text in a larger size.
edit: but it is also nice to respect the browser's text scaling. i will delete my other answer.