As a long time collector I don't think I have ever once thought about tax consequences or inflation relative to my buying and selling comics. As one of the older farts, I was lucky enough to have bought a lot of Marvels during the 60's and 70's. I just wish I had kept more of what I bought. I buy books today with neat covers, with cool artwork and with writing that has something to say. I like the smell of the books, the way they feel when you turn the pages and the pleasure you get from a good storyline. Even with slabs I can still drool over the covers. I still have a 90/10 ratio of raws to slabs. I probably would have a lot more slabs if I wasn't so lazy.
If I buy books today that I really like or to complete runs, I just don't think about the tax side or profit and loss. I just need those books for my collection. That's my fix for the day.
I think your comments are more applicable to dealers and flippers but not so much to collector collectors.