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This wouldn't help for true orphan works, but I'd be happy to see a declining tax credit to encourage the early release of copyrighted material. If we work on the basis that the material is going to enter the public domain at some time in the future, then, say ten years into the term allow a tax credit of X as an incentive for early release. Then, at twenty years, allow a tax credit of one half X; at thirty years, one quarter X; and so forth. (I haven't given much thought to the numbers -- just that a newer work is probably more valuable than an older work, and the tax credit should reflect that.
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