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I think a price tax would be incredibly useful in the domain of software, and IP generally. A home is different from any other investment in that we live in our homes, so they're so much more than just a credit and debit sheet. However, a tax on derelict IP would be amazing. Patent trolls would be doomed, and rightfully so. Perhaps the tax could be deferred for a period of time for businesses that are actively developing a revenue stream off their idea, because I could see it being burdensome for a startup with limited resources. However, it could do wonders for innovation.