It's actually "universal resource inheritance" fyi
The issue of appraising the value of your property is probably the most difficult. A harberger style or auction of shares in the property are probably the best options.
As far as your profits being cut by having to pay the tax, you are forgetting that you will be receiving uri as well and based on Dan's calculations, unless your individual net worth is over $300,000 you will be receiving more than you are giving up.
Ahm thanks for pointing out on the terminology! Of course the appraisal would be more easier in a tokunized environment, i believe on practical terms, this is was Dan is having in mind. As regards tax rates: Sure i am aware everyone would receive it, but from the point of view of the really wealthy, this isn't significant. And the question is also how you handle public or otherwise other not immediately ressources put tu use.