What is this daft discussion about taxing robots as if they are people? Companies are already taxed on the efficiency gains if a robot takes a human’s job.
Company A employs one human to whom they pay $100 to produce one widget that costs $100 and that they sell for $1000. The company earns $800 and pays taxes on it. The human earns $100 and pays taxes on it.
Company B fires its last employee, replacing him with a robot. The robot produces one widget that costs $100 and they sell it for $1000. The company earns $900 and pays taxes on it. Sure, you get to depreciate the robot, but you had to buy it in the first place.