I don't even see a practical scheme to tax AI. What counts as AI? Are A* and Sudoku solvers AI, or are we just talking about machine learning? If the latter, am I taxed for doing a linear regression, or only for the "cool" stuff like deep networks? If so, how deep? Am I charged per computation? How are you going to keep me honest?
Assuming that AI-generated wealth is accruing to some person or people, you can just tax it as ordinary income. The main difference is quantitative: in a world where all wealth is generated by AIs controlled by a small number of people, you'd need to tax and redistribute their incomes at much higher rates than we currently do (or just socialize the AIs entirely).
