Statutory and effective corporate tax rates, treatment of depreciation, and international competitiveness.
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.
Environmental regulation stringency — emissions caps, standards, phase-out mandates, carbon pricing, renewable portfolio standards.
The Lee Myung-bak government legislated phased cuts to South Korea's headline corporate income tax rate in 2008-09, lowering the top marginal rate from 25% toward 22% (with smaller-firm rates brought down to 11%) as part of the "Business-Friendly Government" agenda. Combined with personal income-tax reductions and investment incentives, the package was framed as countercyclical stimulus and a structural shift toward a lower-tax regime.
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.