Progressivity of the personal income tax schedule, including top marginal rates, bracket spread, and targeted credits (EITC-equivalents).
General government spending as share of GDP, excluding transfers already captured under fiscal.transfer_expansion to avoid double-counting.
Article 7 of UU No. 7/2021 on Harmonisation of Tax Regulations (UU HPP, enacted October 2021) raised Indonesia's standard VAT rate from 10% to 11% effective 1 April 2022, with a further step to 12% scheduled by 1 January 2025. Part of a wider post-COVID fiscal-consolidation package that also introduced a carbon tax (delayed), added a 35% top PIT bracket, and rationalised CIT schedules. Rationalised zero-rated and exempt-good lists, narrowing the exemption base. Estimated yield ~Rp 60tn annually.
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.