Progressivity of the personal income tax schedule, including top marginal rates, bracket spread, and targeted credits (EITC-equivalents).
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.
Structural tax reform enacted under Santos II in response to the 2014-2016 oil-price collapse and to satisfy OECD accession-track conditions. Raised the general VAT rate from 16% to 19%, unified the corporate income tax (phasing out the CREE surcharge and replacing it with a single rate path toward 33%), introduced dividend taxation on individuals, created anti- evasion criminal penalties, modernised DIAN enforcement powers, and shifted the monotributo/simple regime for small taxpayers. Designed to replace revenue lost from the hydrocarbons sector and broaden the tax base.
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.