Statutory and effective corporate tax rates, treatment of depreciation, and international competitiveness.
Targeted industrial and sectoral subsidies (renewable energy, chip manufacturing, agriculture, green hydrogen, etc).
Steuerliches Investitionssofortprogramm enacted summer 2025: phased reduction of the Körperschaftsteuer (corporate income tax) rate from 15% to 10% between 2028 and 2032 (adding to unchanged ~14% municipal Gewerbesteuer), degressive declining-balance depreciation of up to 30% per year for movable capital assets acquired 2025-2027, expanded research-allowance (Forschungszulage), and a super-depreciation for e-vehicle business fleets. Stated aim is to restore capex competitiveness relative to US (IRA + TCJA regime) and EU peers. First major supply-side tax package of the Merz era.
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.