To clarify, under the scheme being proposed, they actually do have to sell. Otherwise you would just declare your domain has zero value, you'd pay no tax, and then if anyone offered to buy it, you'd say the offer sucks and refuse to sell. So declaring a value is a commitment to sell and pay the tax.
> To clarify, under the scheme being proposed, they actually do have to sell.
That just sounds broken to me. If I buy a domain, I should own it. Someone who wants it should offer what they are willing to pay for it, if I don't like their offer, they can find another domain.
