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Inspired by the answer to a different question I wondered:

Can anyone think of a case study example, past or present, when capital gains are inflating adjusted before being taxed. I could imagine this making a lot of sense in high inflation currencies.

If there is an example, what prompted the introduction and was it considered a success?

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Mexico has a 3% per annum adjustment to basis on real property when calculating capital gains, though they still have a 5% floor on capital gains tax.

I cannot weigh in on the "success" of the program given everything else they're juggling.

Source

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