"Both of these means are a form of linear taxation, the first on the store-of-value function of money, the other on the medium-of-exchange function of money (as far as I know, the third function of money is impossible to tax)."
Not so, taxing the "unit of account" is achieved simply by issuing more tokens, causing a devaluation, aka inflation. In fact it seems to me the easiest way.
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"Both of these means are a form of linear taxation, the first on the store-of-value function of money, the other on the medium-of-exchange function of money (as far as I know, the third function of money is impossible to tax)."
Not so, taxing the "unit of account" is achieved simply by issuing more tokens, causing a devaluation, aka inflation. In fact it seems to me the easiest way.