Progressivity of the personal income tax schedule, including top marginal rates, bracket spread, and targeted credits (EITC-equivalents).
Rule of law as institutional substrate — contract enforcement, judicial independence, equal treatment before the law. Upstream of most other axes.
Austria abolished cold progression (kalte Progression — the silent tax rise as nominal-wage inflation pushes taxpayers into higher brackets that were not inflation-indexed) effective 1 January 2023. Two-thirds of the annual inflation adjustment now applies automatically to all income-tax bracket thresholds (and to family-related tax credits); the remaining one-third is allocated by annual government decision. Ends a structural feature of the Austrian income-tax system that had been criticised across the ideological spectrum for decades as a non-legislated revenue windfall.
Per invariant 3, reforms are scored by what they did on each channel-separated axis, not by the party that enacted them. This fingerprint is how the policy-match engine finds historical analogues.
Explicit links are curated by the author. Inferred links are hypotheses in the library that test the same axes this policy moved — the framework's answer to "what does the data say about a policy like this?".
Ranked by axis-fingerprint overlap with this policy. Direction match bolded — those are the closest historical analogues. Shape of the match is what drives policy-outcome comparison, not the country or party label.