Thought experiment:

A government has clandestinely acquired a significant position in Bitcoin.

It wishes to solidify its Bitcoin position by having a significant portion of the Bitcoin network’s hash rate.

It offers an exemption from income tax for all citizens who provably contribute 1 TH/s to the government’s mining pool.

The estimated tax revenue loss for this exemption would be covered by a bespoke bond which pays out based on block rewards from the government’s mining pool.