If it's your basement, and has not been coated before, no need for an epoxy
(rated for hot tire pick-up like on a garage floor)
A quality Porch/Floor/Patio paint (usually urethane or epoxy fortified) will do just fine
Etching is not needed, just a real good cleaning
If you have any dampness at all whatsoever, in any season, a quality latex or other water-based coating is preferred (even slight moisture on a basement floor can lift an oil/alkyd-based P/F/P paint pretty quick)
If it's still legal in your area, you may have the option of oil/alkyd
But even if it's legal now, it won't be when it comes time to re-coat, so you may want to do water-based now and reduce your prep when it comes time to re-coat
-if you paint now with oil, and want to repaint 5 years from now with latex, you'll have a lot...a lot... more prep and labor to re-coat
-if you coat now with latex, it's relatively basic prep to re-coat
Benjamin Moore and Rustoleum have good "Porch and Floor" paints
I'm sure Sherwin Williams does too, though I've not tried it
Epoxies, two or one part (like the garage coatings), such as Rustoleum's or Daich's, are more expensive, but will last much, much, longer before needing re-coating...if in fact you ever need to re-coat (I'd be shocked actually)