The proponents of taxing capital gains follow what have been well known principles in income taxation, which has been based on the concept of comprehensive income, which would include all sources of income, including capital gains as another source of income.
Les défenseurs de cette mesure préconisent le respect de principes bien connus en matière d'impôt sur le revenu, principes qui reposent sur la notion de résultat global incluant toutes les sources de revenus, dont les gains en capital.