Progressivity of the personal income tax schedule, including top marginal rates, bracket spread, and targeted credits (EITC-equivalents).
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.
The four Nigerian Tax Reform Bills (Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service Bill, Joint Revenue Board Bill) drafted by the Presidential Committee on Fiscal Policy and Tax Reforms chaired by Taiwo Oyedele, submitted to the National Assembly 3 October 2024. Consolidates 62 overlapping federal-state-local taxes, raises PIT exemption threshold, introduces progressive top PIT rate, phases VAT from 7.5% toward 10%, and reallocates VAT sharing more heavily to consumption states. Passed after contested 2024-2025 NASS debate, opposed by northern governors on the VAT derivation formula.
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.