But how would that work if you are some poor Joe Schmoe who discovers the next billion dollar idea? How does he manage to pay for the patent before going to market?
Perhaps a better option would be a hybrid of the current system and what you're proposing. Say, a flat fee for the first 2-5 years, and then an option to renew the patent through the current length of a patent (20 years, i think) for x% of the gross profit of the previous year due services/products covered by the patent.
He doesn't have to pay any tax before going to market - in the first year there is no revenue so the licensing is cheap. At subsequent intervals - say every 2 years - you report the revenue and pay your "intellectual property tax" based on the revenue over that period.
Perhaps a better option would be a hybrid of the current system and what you're proposing. Say, a flat fee for the first 2-5 years, and then an option to renew the patent through the current length of a patent (20 years, i think) for x% of the gross profit of the previous year due services/products covered by the patent.