Statutory and effective corporate tax rates, treatment of depreciation, and international competitiveness.
Rule of law as institutional substrate — contract enforcement, judicial independence, equal treatment before the law. Upstream of most other axes.
Court of Justice of the European Union final ruling in Case C-465/20 P Commission v Ireland and Apple (10 September 2024), setting aside the General Court's 2020 judgment and confirming the European Commission's 2016 finding that two Irish tax rulings (1991 and 2007) granted Apple unlawful state aid. Ireland, which had argued against the Commission in lockstep with Apple across eight years of litigation, was required to collect the escrowed sum (~€14.1bn principal plus accumulated interest, ~€1.7bn in custodied assets returned to the Exchequer on top of pre-released tranches). Government commitment: receipts to be allocated to the Future Ireland Fund and the Infrastructure, Climate and Nature Fund rather than current expenditure — in practice, however, Budget 2025 absorbed part of the fiscal space created.
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.