Taxing automation is absolutely wrong. We want automation. In the same way it would be wrong to say landlords of condos make too much profit because there are so few condos so we are going to tax condos more. More automation is required to contribute to liberate resources to eventually push our civilization to the next level. If anything, incentivize it. We want things behind made with "infinite" productivity. But we need to provide for one another, to guarantee a quality of life worth living, even when you yourself aren't necessarily contributing to that productivity anymore.

In particular, you can use tax policy that actually pushes the economy in the directions you want to fund UBI. Carbon taxes are opinionated in the right direction, or a VAT tax is not opinionated but closes loopholes exploited by businesses like Google and Amazon. You don't want taxes that disencentivize behavior that you want - it is one of the reasons I'm flabbergasted US property tax law exists as it does, because it could be opinionated to incentivize ownership but isn't because of a mix of inertia and manipulation by vested interests to keep it the way it is.