It's not uncommon for poor people to not have spare money to float some taxes to the government for up to 12 months until they can get their rebate at tax time.

It's not uncommon for poor people to not have spare money to float some taxes to the government for up to 12 months until they can get their rebate at tax time. That's assuming that the rebate is easy enough to get for 100% of those eligible to claim it. This seems strictly worse than just taxing "mined" bitcoins more harshly.