The capital-intensive entities that own all the robots and whose revenue comes from human consumption.

Human consumption hinges on the fact that the humans have income to buy stuff to consume. Are you saying we shall tax the company profits in order to pay people basic income to provide means needed to consume stuff to create these required profits. And that the profits are staying in the tax jurisdiction as well as not getting tax breaks the owners lobbied for using previous profits.

> Where is the tax base?

In corporations?

Corporations can move out of the jurisdiction with corp tax much easier than humans. And judging by Apple etc, they are pretty good at getting tax brakes, buy legislation.

Or on robots?

More plausible since it directly connects to the problem at hand. But when you replace humans with algorithms how do you determine what to tax and how much?

Value added taxes/sales are plausible if they are selling stuff.