That would actually be like taxing or regulating the code itself, which could be pretty straightforward in proportion to its size and resource wastage.
I just think taxes have proven to be highly nonideal unless they are levied against some added-value being realized, but you're giving me ideas.
You could perhaps partially tax based on value too, but it could start to get confusing and unfair again.
Either way, taxes would probably turn out to be more of a parasite in terms of how it can overwhelm the value added if levies rise far beyond relative insignificance. Regardless of what good might come of it on the surface looking at the code.
The code itself is already regulated anyway, I would rather see a minor adjustment to the regulation where only code in an open-standard low-level language can be copyrighted.
You wouldn't even need to add enough taxes for negative incentive if the higher-level stuff was set free, that would unleash incredible resources.
That might be one of the most effective ways to reverse the exponential increase in resource-hogging, with greatest urgency.
Couldn't do it overnight, probably have to roll it back against a timeline, one layer at a time. Simulate the reversal of the metastization as logically as can be done from this point.
There's just no way we should have ever needed more than 100mb of C: drive space as long as you wanted to run your office with no further features than Windows 95 with Office 97. To be generous another 100mb for multimedia and another 100 for internet, plus the OS and Microsoft apps are supposed to get more efficient from there since they were rushed to market in the '90's themselves.
Gigabytes were supposed to be for storage and media files, and there was never supposed to be any latency of any kind as soon as processors got up to 1GHz and you got off dial-up. Mice with balls were all that was necessary too, and that was with IDE HDDs.
All you can do is weep for what could have been.