Statutory and effective corporate tax rates, treatment of depreciation, and international competitiveness.
Sector-specific licensing regimes, concentration / quota allocation, state-controlled entry (energy, telecoms, healthcare, banking).
Targeted industrial and sectoral subsidies (renewable energy, chip manufacturing, agriculture, green hydrogen, etc).
Package 2 of the Comprehensive Tax Reform Program, signed 26 March 2021 with retroactive effect to 1 July 2020. Cut statutory corporate income tax from 30% (the highest in ASEAN) to 25% for large corporations and 20% for domestic corporations with taxable income up to ₱5m and assets up to ₱100m. Legislated further 1 ppt annual reduction to 20% by 2027. Rationalised the sprawling system of fiscal incentives previously administered by 14 Investment Promotion Agencies (PEZA, BOI, etc.): time-bound income tax holidays (4-7 years) followed by special corporate income tax of 5% of gross income or enhanced deductions for registered business enterprises, subject to Strategic Investment Priority Plan targeting and review by the Fiscal Incentives Review Board. COVID-19-framed as a stimulus measure reducing the business-tax burden by ~₱1 trillion over 10 years.
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.