It is a crazy concept, because taxes are coerced by governments under the threat of violence, whereas the freedoms of FOSS software are intended to be entirely non-coercive. To require compensation of any kind for access and the right to use and distribute code is contrary to the spirit of free and open source software.

If people want to do that, then fair enough, just don't call if free or open source. And don't license your code under free or open source licenses if you care about getting credit or compensation or anything but maximizing software freedom.