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.
2023 Budget Law (Law 197/2022) raised the revenue threshold for the regime forfettario — a flat 15% substitute tax on self-employed revenue net of a sector-specific coefficient — from €65,000 to €85,000 effective 1 January 2023, with a cliff provision voiding the regime mid-year if €100,000 is crossed. First-year reduced-rate (5% for 5 years for new self-employed activities) preserved. The regime's elective alternative to ordinary IRPEF progressive scheduling (23-43% brackets plus regional/municipal surcharges) becomes structurally more attractive across a wider self-employed earnings band, expanding the horizontal-equity gap between employees (taxed on progressive IRPEF) and self-employed within the threshold. Complementary measures: 'flat tax incrementale' for 2023 — 15% substitute tax on increment of declared revenue above best of last three years (capped at €40k incremental base) for non-forfettario self-employed.
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.