Your tax idea could certainly be another useful tool. My main immediate thought/caution would be:
>IE: if you make profit off of it, then it cranks up. There's plenty of music artists who's song blow up a decade or more later.
As we have endless examples of, "profit" and even "revenue" can be subject to a lot of manipulation/fudging given the right incentives. I also think that part of the cost I describe is objective: whether it takes off right away or takes off after a decade, as long as it's under full copyright it's imposing a cost on society the whole time. Also other stuff like risk of it getting lost/destroyed. So I do think there needs to be some counter to that in the system, sitting on something, even if it makes no money, shouldn't be free.
But the graduated approach might help with this too, and again they could be mixed and matched. It could be 1001.3^n to keep full copyright, but only 501.2^n to maintain "licenseright", 25*1.15^n for "FRANDright", and free for the remaining period of "creditright". Or whatever, play around with numbers and consider different outcomes. But feels like there's room for improvement over the present state of affairs.