You are always free to update the value before paying tax. If somebody is willing to pay more than it's worth to you they probably have an idea how to turn it into more economic value for the society. So the society should allow them to do that. For a price, of the tax. What I'm proposing is about the financial rights. Individual right, like the right to call yourself author of any given creation should be inalienable.

There are always some cases on the edge. The question is if saving them is worth the cost of the major players running rampant.