There's a reasonably simple change that would allow application of Harberger's taxes.
1. Restrictions have to have a "controlling party": a dedicated party that controls the restrictions and can agree to lift it. Classical example would be HOA, but it can also be a seller if they want to sell property with additional restrictions.
2. The controlling party sets the price of a restriction
3. Restricted party can remove the restriction paying price set in 2 to controlling part.
4. The controlling party pays tax as percentage of price set in 2.
1. Restrictions have to have a "controlling party": a dedicated party that controls the restrictions and can agree to lift it. Classical example would be HOA, but it can also be a seller if they want to sell property with additional restrictions.
2. The controlling party sets the price of a restriction
3. Restricted party can remove the restriction paying price set in 2 to controlling part.
4. The controlling party pays tax as percentage of price set in 2.