Taxing AI tokens and Robots is not going to work. We can’t even define a robot, tokens are also too abstract and there is endless ways of gaming it, and let’s not forget cross border operations.
Tax profits, it was always the most equitable option.
Tax production as a whole, because profits get hidden in whatever is this week's tax haven. Taxing production has the added benefit of being able to drop every other tax tangentially related to revenue.
I do think taxing profits is still insufficient, because unless the tax rate is close to 100% (lol) the "k-shaped" economy is still reinforced, but just slowed slightly. In combination with a wealth/holdings tax, maybe.
Personally I think the idea of taxing robots/tokens directly is too narrow an idea.