Verotusmalliin
Verotusmalliin is a Finnish term used in policy and academic discussions to refer to the act of designing and evaluating tax models. In practice, it denotes the framework used to analyse how changes in tax bases, rates and reliefs would affect revenue, distribution, and behavior.
Etymology and usage: The word derives from verotus (taxation) and malli (model), with the illative suffix -iin
Scope and methods: A verotusmalliin typically includes definitions of the tax base, rate structures, deductions and
Purpose and applications: The concept serves as a framework for comparing reform options, illustrating trade-offs between
Limitations and considerations: Model results depend on data quality and assumptions about behavior, macro conditions and
See also: Tax policy, Tax model, Microsimulation, Nordic welfare model.