A proposed tax reform would allow capital gains to be indexed for inflation, reducing the tax liability on investment profits that reflect rising prices rather than real gains, while simultaneously broadening exemptions available for home sales. These two measures target barriers to property transactions and investment incentives.

The reform is framed as addressing economic growth by reducing friction in the housing market and encouraging investment activity. Supporters contend that lower tax burdens on these transactions would remove obstacles to housing development and broader economic expansion, following a supply-side growth strategy.