Statutory and effective corporate tax rates, treatment of depreciation, and international competitiveness.
General government spending as share of GDP, excluding transfers already captured under fiscal.transfer_expansion to avoid double-counting.
Through the 2007 Economic Statement and Budget 2008, the Harper government legislated a pre-scheduled reduction in the federal general corporate income tax rate from 22.12% (including the 1.12% corporate surtax eliminated in 2008) down a fixed annual path to 15% effective 1 January 2012: 19.5% in 2008, 19% in 2009, 18% in 2010, 16.5% in 2011, 15% in 2012. Provincial combined rates put the typical all-in Canadian corporate rate in the low-to-mid twenties — among the lower rates in the G7 and below the US federal rate at the time (35% until TCJA 2017). Stated rationale was competitiveness and investment incentive. Revenue cost estimated by Finance Canada in the range of C$6-7B/year at full phase-in relative to the 2006 baseline.
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.