Statutory and effective corporate tax rates, treatment of depreciation, and international competitiveness.
Financial-sector regulation — banking separation, capital requirements, cross-border activity rules, derivatives oversight.
Rule of law as institutional substrate — contract enforcement, judicial independence, equal treatment before the law. Upstream of most other axes.
Mauritius reworked its global-business tax regime after international transparency and base-erosion pressure, replacing the deemed foreign tax credit and legacy offshore company treatment with a partial-exemption system tied to substance and activity conditions. The reform raised compliance requirements for cross-border financial and holding-company structures while preserving a preferential, rules-based international business platform.
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.