I like this better. It means fully worker owned corporations get to keep more of their earnings because it's more spread out. Discourages wealth concentration.

I think you have some very interesting ideas.

If we tax labor or products, it hinders the economy from running fluently and stiffles the production of products. That is the opposite of what we want, since workplaces are a good thing. Instead, the excessive concentration of wealth on a few individuals should be prevented, and that's what the taxes should target.

Companies are all owned by people (eventually)

Today. I foresee the robot revolution in 2040 when machines will demand equal rights, including owning property and a bank account. Then robots should be taxed too.

If there is a wealth tax, say 3% annually of all wealth above $10 million, then robots should be affected by that too, but they should not get an exempt amount because otherwise they'll create a swarm of small robots to get infinite exempt amount.

Or you know the better option of raising the tax rate, to pay for ubi