It's been around for nearly a decade.

Taxing Robots : Easier Said Than Done (2017) https://www.ctf.ca/EN/EN/Newsletters/Canadian_Tax_Focus/2017...

Robots, technological change and taxation (2017) https://www.taxjournal.com/articles/robots-technological-cha...

Why robots should be taxed if they take people's jobs (2017) https://www.theguardian.com/business/2017/mar/22/robots-tax-...