[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-210964-en":3,"doc-seo-210964-105":29,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":11},210964,687197207639,"Asher","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",8,"Research & Report","Microsimulation models used as a basis for decision-making - Conclusions and recommendations (8/2026)","The National Audit Office audit examined whether information produced by microsimulation models is transparent and whether results are communicated in a sufficiently comprehensive and decision-maker-friendly manner. It assessed the prevalence, benefits, and risks of using microsimulation models in Finland’s fiscal policy context, focusing on uncertainty in datasets, modelling outcomes, and their reporting quality. The audit found that government proposals often omit or only briefly mention limitations and uncertainties, and that key model uncertainty information is not publicly available, making reliability assessment and replication difficult.","National Audit Office of Finland Fiscal Policy Audit D/712/04.05.01/2024  \nMicrosimulation models used as a basis for decision-making (8/2026)  \nConclusions and recommendations of the National Audit Office  \nThe aim of the audit was to determine whether the information produced by microsimulation models is transparent and whether the results are communicated in a sufficiently comprehensive and, from a decision-maker's perspective, comprehensible manner. The audit examined the prevalence, benefits, and risks of using microsimulation models in the knowledge base for fiscal policy-related decisionmaking as well as the development of these models from a risk-and-benefit perspective.  \nThe audit focused on the SISU microsimulation model maintained by Statistics Finland and the HVSR model maintained by the Finnish Tax Administration. These models are regularly used to assess the impacts of government proposals, and they are also used, for example, to examine the impact of legislative changes on income distribution and the incomes of individuals and households. These models include the applicable details of domestic tax and social security legislation, as well as individual-level data. The maintenance and development of the models is handled by the central government.  \nMicrosimulation models are used to produce detailed information on the impacts of legislative changes. However, while microsimulations can provide results at a detailed numerical level, the data is subject to a wide range of uncertainty. The audit examined the HVSR and SISU microsimulation models, focusing on the types of uncertainty included in their datasets, modelling results, and use in preparatory decision-making, and how this uncertainty has been communicated to decision-makers.  \nThe use of microsimulation models has not been systematically reported in government proposals  \nThe government proposals in which the results of microsimulations have been reported have not fully complied with the government proposal drafting guidelines and the impact assessment guidelines for legislative drafting. For this reason, based on the data provided in the government proposals, assessing the reliability and accuracy of the results and impact assessments produced using microsimulation models has proven difficult, as has replicating these simulations. The audit also identified individual government proposals whose impact assessments did not include references to the data being produced via microsimulation.  \nBoth the SISU and HVSR microsimulation models can be used to produce data for impact assessments that cannot currently be replaced by other methods. Thus, the transparency and effective maintenance and development of the models also promote the knowledge base for economic impact assessments.  \nIn the impact assessments of government proposals, the limitations inherent to microsimulation results were either mentioned briefly or completely ignored. Typically, these limitations were highlighted in single sentences that did not discuss in detail what said limitations and uncertainties were related to. No public information is available on the limitations inherent to the HVSR model. Public information on the limitations of the SISU model is available, but it is provided at a general level, and, in general, the uncertainties and limitations in the results of individual simulations have not been described in a detailed manner.  \nIt is the NAOF’s view that, in order to increase the reliability and transparency of impact assessments, a uniform approach should be created for reporting on the use of microsimulation models in legislative drafting. In connection with government proposals, the basic details of the simulation used should be briefly presented, in addition to its findings and the associated uncertainties. Since producing an impact assessment via microsimulation is often a complex task that requires writing model code and making different underlying assumptions, it would oft","cbCaitL61zRjlxRO","https://ap.wps.com/l/cbCaitL61zRjlxRO","pdf",211489,1,3,"English","en",105,"# Conclusions and recommendations of the National Audit Office\n## Audit aims and scope\n## Use of SISU and HVSR microsimulation models\n## Findings: transparency and reporting gaps\n## Recommendations for uniform reporting practices\n## HVSR model and uncertainty information","[{\"question\":\"What was the main aim of the audit into microsimulation models?\",\"answer\":\"To determine whether microsimulation model information is transparent and whether results are communicated in a comprehensive and understandable way from a decision-maker perspective.\"},{\"question\":\"Which microsimulation models were重点 examined in the audit?\",\"answer\":\"The SISU model maintained by Statistics Finland and the HVSR model maintained by the Finnish Tax Administration.\"},{\"question\":\"What did the audit conclude about how government proposals report limitations and uncertainties?\",\"answer\":\"Limitations were often mentioned only briefly or ignored, with few details on what uncertainties related to, and in the case of HVSR, no public information on limitations was available.\"}]","Microsimulation models used as a basis for decision-making - Conclusions and recommendations (8/2026) | PDF",1788676703,{"code":4,"msg":30,"data":31},"ok",{"site_id":24,"language":23,"slug":32,"title":13,"keywords":33,"description":14,"schema_data":34,"social_meta":85,"head_meta":87,"extra_data":89,"updated_unix":28},"microsimulation-models-used-as-a-basis-for-decision-making-conclusions-and-recommendations-82026","",{"@graph":35,"@context":84},[36,52,67],{"@type":37,"itemListElement":38},"BreadcrumbList",[39,43,47,49],{"item":40,"name":41,"@type":42,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":44,"name":45,"@type":42,"position":46},"https://docshare.wps.com/document/","Document",2,{"item":48,"name":12,"@type":42,"position":21},"https://docshare.wps.com/document/research-report/",{"item":50,"name":13,"@type":42,"position":51},"https://docshare.wps.com/document/microsimulation-models-used-as-a-basis-for-decision-making-conclusions-and-recommendations-82026/210964/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"inLanguage":23,"description":14,"dateModified":60,"datePublished":61,"encodingFormat":59,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":40,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-09-11","2026-09-06",true,{"@type":64,"interactionType":65,"userInteractionCount":20},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70,76,80],{"name":71,"@type":72,"acceptedAnswer":73},"What was the main aim of the audit into microsimulation models?","Question",{"text":74,"@type":75},"To determine whether microsimulation model information is transparent and whether results are communicated in a comprehensive and understandable way from a decision-maker perspective.","Answer",{"name":77,"@type":72,"acceptedAnswer":78},"Which microsimulation models were重点 examined in the audit?",{"text":79,"@type":75},"The SISU model maintained by Statistics Finland and the HVSR model maintained by the Finnish Tax Administration.",{"name":81,"@type":72,"acceptedAnswer":82},"What did the audit conclude about how government proposals report limitations and uncertainties?",{"text":83,"@type":75},"Limitations were often mentioned only briefly or ignored, with few details on what uncertainties related to, and in the case of HVSR, no public information on limitations was available.","https://schema.org",{"og:url":50,"og:type":86,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":88,"canonical":50},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":91},[92,96,100,104,109,114,119,122,127,130,134],{"id":20,"doc_module":4,"doc_module_name":45,"category_name":93,"show_sort_weight":94,"slug":95},"Story & Novel",90,"story-novel",{"id":46,"doc_module":4,"doc_module_name":45,"category_name":97,"show_sort_weight":98,"slug":99},"Literature",80,"literature",{"id":51,"doc_module":4,"doc_module_name":45,"category_name":101,"show_sort_weight":102,"slug":103},"Exam",70,"exam",{"id":105,"doc_module":4,"doc_module_name":45,"category_name":106,"show_sort_weight":107,"slug":108},5,"Comic",60,"comic",{"id":110,"doc_module":4,"doc_module_name":45,"category_name":111,"show_sort_weight":112,"slug":113},6,"Technology",50,"technology",{"id":115,"doc_module":4,"doc_module_name":45,"category_name":116,"show_sort_weight":117,"slug":118},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":45,"category_name":12,"show_sort_weight":120,"slug":121},30,"research-report",{"id":123,"doc_module":4,"doc_module_name":45,"category_name":124,"show_sort_weight":125,"slug":126},9,"Religion & Spirituality",20,"religion-spirituality",{"id":125,"doc_module":4,"doc_module_name":45,"category_name":128,"show_sort_weight":125,"slug":129},"World Cup","world-cup",{"id":131,"doc_module":4,"doc_module_name":45,"category_name":132,"show_sort_weight":131,"slug":133},10,"Lifestyle","lifestyle",{"id":135,"doc_module":4,"doc_module_name":45,"category_name":136,"show_sort_weight":105,"slug":137},19,"General","general"]