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You’ve just described registry premium domains. The .com registry operator is bound by a bunch of pricing restrictions but that’s not true for most other registry operators. And so, registry premium pricing was invented to defeat domain investors by making desirable domains more expensive. Want to register chat.now? That’s $5,000/year. Ai.now is $20k/year.
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Sounds like a great way to have larger competitors with more capital bid for your site to take down your domain that your users were using. Rather than Land Value Tax a better analogy might be a Vacant Property Tax which only targets squatting.
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The problem with that is the squatters would just turn it into a low quality blog or something along those lines.
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My personal website is a "low quality blog" but I definitely feel that it shouldn't be up for grabs because I don't want to pay thousands of dollars a year.
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A "vacant plot" in this context might be example.ccTLD not being associated with a sufficiently large share of Example Ltd taxable income declared in CC, or some 3rd country maintaining suitable double-taxation treaties with CC. (While in the same interval not having their registry lock in forfeiture of voluntary ownership transfers, in order to qualify for some appropriately scoped "currently no commercial intent / obviously not a squatter" exemption.)

That way you would be forced to keep it personal.. or suffer reduced sale price, as the new owner would need to backpay the minimums you were exempt from, or take on some risk merely leasing from you until the lock eventually expires - as you remain the true owner and all the payments and paperwork must cross your desk.

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Pay 2-5% to who? That's the problem for me - usually this means just another way to expand government. If you would just distribute it equally to all relevant citizens, with none of it going to the government, then I might get on board.
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