https://bitcoinmagazine.com/technical/bitcoin-hodlers-need-to-pull-their-weight-too
I believe the answer is to implement a HODL_FEE, which would compensate miners from dormant addresses.
In keeping with the bitcoin ethos, the HODL_FEE would be charged:
(a) to any address that had no coins going in or out for the last 52,500 blocks, which is one-quarter the halving period (approximately 1-year), and
(b) in an amount equal to 50% of Median Transaction Fee over the previous two weeks. Therefore, the HOLD_FEE would be re-set in a similar manner as the difficulty adjustment.
TL;DR Noises about taxing HODLers. Phil might applaud, but I think it would be destructive.