I'm curious what you mean by phasing these in slowly. I've seen the issue crop up in every Georgist or valuation-based tax proposal I've seen, but I'd love to learn more if there are reasonable ways around these bad incentive structures.
I haven't thought about patents. But, for copyrights, I think there should be two "schedules":
1. A fixed original-author schedule which is 28 years, tax free; and,
2. A "work for hire" schedule which is 70+ years, where the Geoist tax is free for the first 7 years, then increases by 1% every 7 years.
Again, the rule is this: you self appraise, and pay your tax. Any other entity can pay the balance due (in my opinion, to the Treasury: the monopoly is granted by the people, not the copyright owner), and it places the copy into the public domain.
For patents... I'd probably say its "free" unless you enforce its monopoly. Then, if you value the patent at "100 million$" you owe the government N-years X percentage X 100 million. Obviously, the valuation isn't the infringing value — infringement is a fraction of its value. That means a patent only "has value" when it's used to enforce its monopoly.
