Why treat an abstraction as an empircal bit!? If corporations have the same rights as 'people' then if you take from the top one percent of 'persons' i.e. corporations that have the same rights as people and also real life people treated as 'corporate beings', then the job of UBI would have to be to destroy that paradigm completely! You would stop treating corporations as people and people as corporations! First step to UBI baby! Why would it be considered theft if it was in fact a renegotiation of terms.
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"Taking" even from companies, against their will, is theft. They are only "Corporations" for tax and regulatory reasons. The government only lays out a few options for organizing a business: Sole Proprietorship, Partnership, Limited Liability Company, and Corporation. So companies being identified and organized into corporations is a result of government regulation. Would there be big companies anyway? Probably Yes, and they would still be serving your needs better than any politician.
Companies have no will, except the will the humans give them. Going by the book for tax and regulatory reasons seems pretty uh, un-anarchy. When the companies in question use such practices as de-regulation, and terms such as development to expand their empire. Many poor countries have little to no regulations and these corps and govt's stomp all over them, pay them little and pollute their land. If people had UBI they would have much greater agency and not have to be forced to work for slave wages while the big companies ruin the land with mining, oil extraction, mono culture farming etc. I say don't let the government own your flesh and tax your body. Undue the birth certificate, who would want to be part of a country - corporation that oppresses their own people. "Take a step outside the planet, and take a good look at who you are."
If you don't think the government should be able to tax, how will your UBI be funded?
It should still tax, just not from physical labour. So the current jailing system in the U.S. would have to go. No more free labour. Sorry.
So who do you plan to tax, that doesn't labor and still have income for you to grab? Still haven't heard.
Oh, uh, goods and services!
Goods and services, produced by labor....