I think you could address that if you pay taxes based on a declared worth $X with the provision that anyone can exercise the option to buy the intellectual property from you for $X or you can reassess at a higher price/move your IP to the public domain.
The problem with this is that the creators of marketable and valuable IP could not exercise creative control of their IP without paying a tax on the market value of their IP even if they don't make money on it. Not sure about that.
I'm not buying into this idea at all, just adding a perspective.
That might work for the likes of disney, but seems like it could be really unfair to smaller copyright holders. Suppose I write a successful novel, and that the "IP tax" is 1%. If I value it at $10m, my yearly tax is going to be untenable at $100k, but that $10m is a rounding error for a large studio that wants the movie rights. Yeah, I realize you could tweak the numbers, but I think it's a valid objection.
One approach I have heard that might work is that you get some amount of time of free copyright (20, 30, 50 years), and then have an increasing copyright-registration fee for each year or extension period beyond that, up to some maximum term. It could either increase linearly or exponentially, or someplace in between. I'm not entirely sure it would work, but I think the idea has some merit.
The problem with this is that the creators of marketable and valuable IP could not exercise creative control of their IP without paying a tax on the market value of their IP even if they don't make money on it. Not sure about that.
I'm not buying into this idea at all, just adding a perspective.