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I agree that software patents shouldn't exist. I think the taxation is on leveraging your brain to prevent others from using concepts you've learned to be useful.

With some clever legalese it should even be possible to minimally harm individuals with brains while adding a non negligible cost to those who would (and are) abuse the system

I fucking hate software patents. The best part about taxing them, like this, is that SW patents become a major financial liability.

If we're doing something stupid, the correct course of action is to stop doing the stupid thing, not to refine the stupidity. Software patents are stupid.

>This leads to the notion of being taxed for having a brain

Isn't this the same logic as used in the US against capital gains taxes, that a person is being punished for being successful?

Ehh - the more typical one is that the person already paid tax on it when they made the money the first time