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I don't get that argument. Perhaps you want something like Demurrage (https://en.wikipedia.org/wiki/Demurrage_(currency)), which could give you that incentive without debasing the currency.

If you're talking about the natural costs of holding money, those are miniscule. If you're talking about a tax I don't see how it avoids debasing the currency, or is meaningfully different from inflation. It just makes things more complicated because people can attempt to avoid paying.

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