[yaacov]

One problem with this is that one human is a pretty constant unit of work in a way that one robot isn't. What if one robot can do the work of 1000 humans? Or what if a very cheap robot does 1/100 of a human's work? Under this system it sounds like they would be taxed the same way.

[colechristensen]

And how do you isolate a robot "individual"?

[Vexs]

I suppose you could do it by appendage, but then a humanoid robot would be 4 persons.

[jacquesm]

I count 20 of them.

[cmdrfred]

21 here.

[ars]

You only have one ear?

[fiatmoney]

"one human is a pretty constant unit of work"

Trivially false; human productivity routinely differs by a factor of thousands to millions.