Nope, not looking for Tax advice.  ... I just thought this would be a great way to brain storm the implication of tax on coins being hoarded. The complexity of this, would be a nightmare for tax collectors or financial advisors.

Just consider the math, to determine the tax liability on coins purchased and sold on a daily basis. {Day trading}

If Satoshi ever decide to use his/her coins, he/she should budget for the tax impact this would have or just go to jail and be done with it.

Sometimes it's nice to have money, but the burden of having it, exceed the joy from having it. {This might sound cruel, but in a way it's the truth.... If you own a house, you have to maintain it, you have to keep it safe and you have to pay tax.... The person without a house, has none of those worries... They can live in a slum and be happier than the guy living in a mansion }   

The more money you have, the more money you would need to keep it.