I'm thinking of the same way that land you owned is taxed even if it isn't being used for anything, with a tax partially based on how much the market values the

I'm thinking of the same way that land you owned is taxed even if it isn't being used for anything, with a tax partially based on how much the market values the land (so land that is nowhere interesting is barely taxed while land that is highly desired is highly taxed). This way, a company couldn't just hold onto an IP and no do anything unless it wanted to keep paying the taxes, and the higher the demand for the IP the higher the taxes.