Tax patents as "property" whose maximum damages are proportional to the taxes paid? Give the owner of the patent a "grace period" and have the taxation schedule

Tax patents as "property" whose maximum damages are proportional to the taxes paid? Give the owner of the patent a "grace period" and have the taxation schedule ramp up over the life-time of the patent. So, for instance: .1%, .5%, 1%, 3%, 5%, ...