Statutory and effective corporate tax rates, treatment of depreciation, and international competitiveness.
Product-market regulation, entry barriers, licensing burdens, network-industry regulation, price controls.
LHDN (Inland Revenue Board) mandatory electronic-invoicing system phased from 1 August 2024. Phase 1 covered taxpayers with annual turnover above RM100m (~4,000 entities); Phase 2 from 1 Jan 2025 extended to turnover above RM25m; Phase 3 from 1 Jul 2025 to all remaining businesses (subsequently deferred for smallest category). Invoices submitted through MyInvois portal or via API; real-time validation and unique identifier issued. Intended to close the informal-economy VAT-equivalent gap, support re-introduction of broader consumption taxation (GST debate), and modernise corporate-tax compliance infrastructure.
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.