Taxation of your intellectual property rights would cause you to seek out the best use of those rights.
If you have a good idea and patent it, then taxation of that patent right would force you to license it or lose your monopoly protection granted by the government.
If you have a good expression of an idea and copyright it, then taxation of that copyright would force you to license it or lose your monopoly protection granted by the government.
Either way, you are still granted the IPRs, on a "pay for it" basis that captures some of that value back.
If you have a good idea and patent it, then taxation of that patent right would force you to license it or lose your monopoly protection granted by the government.
If you have a good expression of an idea and copyright it, then taxation of that copyright would force you to license it or lose your monopoly protection granted by the government.
Either way, you are still granted the IPRs, on a "pay for it" basis that captures some of that value back.