It's interesting that anyone could think of introducing a "solution" like that into the bitcoin protocol? It wouldn't be bitcoin anymore.
Not only that, but the proposal doesn't actually solve the problem of people not spending their bitcoin - it only incentivizes people to move bitcoin around between their own addresses and clog up the network with unnecessary transactions.
It might also change more towards Bitcoin being used a currency when there are more favorable tax laws all around the world.
Agreed. In the US, at least treat it the same as any other foreign currency in which there is no tax for any purchases under $200. Unfortunately our legislators don't understand the first thing about bitcoin or cryptocurrency.