We can apply the same techniques used for progressive property taxes to prevent the two problems you identified: e.g., an owner-occupier exemption for a single

We can apply the same techniques used for progressive property taxes to prevent the two problems you identified: e.g., an owner-occupier exemption for a single domain name per person, and a deduction for investments in building the domain’s brand so that a domain with high pagerank or marketing investment pays a lower tax.