Mightn't the deferral of tax payments until newly-taxed properties are sold or inherited remove (or at least reduce) the time correlation, thus improving the ma

Mightn't the deferral of tax payments until newly-taxed properties are sold or inherited remove (or at least reduce) the time correlation, thus improving the market position of the sellers? Avoiding any adjustment in ownership patterns seems impossible to achieve without strong legislation, but attempting to provide adequate compensation through the market (rather than the government) seems like it might work? (question mark because I really have no idea...)