I'm a DCA'er. I hope to avoid capital gains taxes either buy hodling until tax laws change and I can spend without incurring them, or when I retire I'll keep my total annual income under the 0% long term capital gains tax range, which is currently $89,250 in the US. I can easily live off that.

Of course, with the latter option, I'll still have to keep track of the gains and report them, which will be a pain.