According to my opinion, I think It's income and should be taxed. There should be a tax on capital gains because it's income and the current law is that people pay taxes on their income. If we want to debate or reform that policy, perhaps we should, but then it should be targeted at all kinds of income taxes, not just capital gains taxes. Getting rid of capital gains taxes by themselves is simply a way to cut taxes on the rich, because the rich make more money through capital gains than poor people do.
What is your thought on this matter?
I am sure that Satoshi had in his mind something similar like taxless environment where everybody can trade without to be exposed to the central influence. So, it is a bad idea.
I would agree there, of course, hard to say what Satoshi had in mind but definitely make sense!