] We have proposed a tiny tax designed to move unused
] copyrighted work into the public domain.

Lessig VS. Disney, Round 2, Fight!

I would take this one step further then Lessig. I have long thought that it ought to be illegal for people to claim a copyright or patent on a work they are not selling/publishing. If the purpose is to encourage the development and distribution of ideas, then your ideas ought to be published. Copyright law should not enable people to keep ideas OUT of the public's reach. This runs counter to the stated purpose of IP.

The Eric Eldred Act