Taxing resource consumption, would likely encourage companies to optimize for less and less resource consumption. That by itself might be a good thing. But what if some day companies achieved the ultimate savings, using very little resource to produce the max amount of things. You'd get very little tax revenue to feed the society.

Of course, if those max amounts of things have few consumers because most people are just too poor to afford them, that'd make companies (or the agents that run companies) think twice too. At some point these AI agents might work together to come up with an economic system to make it possible for society to afford their products so they could further grow.