Capital gains tax on bitcoin might be or become difficult for governments to collect.

Let’s suppose it is hard. And let’s suppose governments realize this. What will their next move be?

My guess? Some sort of capital gains tax amnesty program. Might work like this: give 10% of the bitcoin in your utxo(s) to government and they won’t charge you capital gains tax on the other 90%.

This achieves two goals from government point of view: 1) they get bitcoin and 2) it’s a defacto registry of where the remainder of the bitcoin lives to facilitate future confiscation.