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.
Immigration policy openness — work visas, family reunification, asylum processing, border enforcement posture.
Portugal's IRC corporate-tax reduction, announced in the 2025 State Budget proposal by the Montenegro AD government, programmed a multi-year reduction in the standard IRC rate from 21% toward 15%, beginning with a 1 percentage-point cut in 2025 and accompanied by an enhanced reduced rate for SMEs. The intended effect was to improve Portugal's investment attractiveness vis-a-vis Ireland and the broader EU, ease the cost of capital for SMEs (which dominate the Portuguese business population), and signal a clear pro-investment shift after eight years of PS-led fiscal policy.
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.