Taxation of capital income (dividends, capital gains, inheritance, wealth). Distinct from corporate rate.
Progressivity of the personal income tax schedule, including top marginal rates, bracket spread, and targeted credits (EITC-equivalents).
Reform of personal taxation of dividend and capital-gains income introducing the shareholder model (aksjonærmodellen) with a risk-free-return allowance (skjermingsfradrag) above which distributed returns are taxed at the personal marginal rate, integrated with the flat 28% corporate rate. Replaces the prior RISK / split-model regime. Parallel tightening of the active- owner (foretaksmodellen) rule. Framework explicitly designed by the 2003 Skauge committee to equalise effective taxation of labour and capital income above a normal-return threshold.
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.