income-tax 0.1.0

data/spec/income_tax/countries/united_states/vermont_spec.rb

@@ -0,0 +1,89 @@
+describe IncomeTax::Countries::UnitedStates::Vermont do
+  subject(:result) { IncomeTax::Countries::UnitedStates.new(income: income, income_type: type, state: 'Vermont') }
+  let(:type) { :gross }
+
+  describe "from gross income of 0" do
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from gross income of 1000" do
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == 1000                         }
+    its(:net_income)   { should be == 900                          }
+    its(:taxes)        { should be == 100                          }
+  end
+
+  describe "from gross income of 10000" do
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(41, 337)            }
+    its(:gross_income) { should be == 10000                        }
+    its(:net_income)   { should be == "8783.45".to_d               }
+    its(:taxes)        { should be == "1216.55".to_d               }
+  end
+
+  describe "from gross income of 100000" do
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(56, 221)            }
+    its(:gross_income) { should be == 100000                       }
+    its(:net_income)   { should be == "74659.7".to_d               }
+    its(:taxes)        { should be == "25340.3".to_d               }
+  end
+
+  describe "from gross income of 100000000" do
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(97, 200)            }
+    its(:gross_income) { should be == 100000000                    }
+    its(:net_income)   { should be == "51500408.7".to_d            }
+    its(:taxes)        { should be == "48499591.3".to_d            }
+  end
+
+  describe "from net income of 0" do
+    let(:type)         { :net                                      }
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from net income of 1000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == "1111.111111111111111".to_d  }
+    its(:net_income)   { should be == 1000                         }
+    its(:taxes)        { should be == "111.111111111111111".to_d   }
+  end
+
+  describe "from net income of 10000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(37, 314)            }
+    its(:gross_income) { should be == "11335.631588042163459".to_d }
+    its(:net_income)   { should be == 10000                        }
+    its(:taxes)        { should be == "1335.631588042163459".to_d  }
+  end
+
+  describe "from net income of 100000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(103, 410)           }
+    its(:gross_income) { should be == "133550.7659978308026".to_d  }
+    its(:net_income)   { should be == 100000                       }
+    its(:taxes)        { should be == "33550.7659978308026".to_d   }
+  end
+
+  describe "from net income of 100000000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(180, 419)           }
+    its(:gross_income) { should be == "175311957.802504627".to_d   }
+    its(:net_income)   { should be == 100000000                    }
+    its(:taxes)        { should be == "75311957.802504627".to_d    }
+  end
+end

data/spec/income_tax/countries/united_states/virginia_spec.rb

@@ -0,0 +1,89 @@
+describe IncomeTax::Countries::UnitedStates::Virginia do
+  subject(:result) { IncomeTax::Countries::UnitedStates.new(income: income, income_type: type, state: 'Virginia') }
+  let(:type) { :gross }
+
+  describe "from gross income of 0" do
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from gross income of 1000" do
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(35, 226)            }
+    its(:gross_income) { should be == 1000                         }
+    its(:net_income)   { should be == "845.125".to_d               }
+    its(:taxes)        { should be == "154.875".to_d               }
+  end
+
+  describe "from gross income of 10000" do
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(42, 305)            }
+    its(:gross_income) { should be == 10000                        }
+    its(:net_income)   { should be == "8623.025".to_d              }
+    its(:taxes)        { should be == "1376.975".to_d              }
+  end
+
+  describe "from gross income of 100000" do
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(74, 291)            }
+    its(:gross_income) { should be == 100000                       }
+    its(:net_income)   { should be == "74570.25".to_d              }
+    its(:taxes)        { should be == "25429.75".to_d              }
+  end
+
+  describe "from gross income of 100000000" do
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(82, 181)            }
+    its(:gross_income) { should be == 100000000                    }
+    its(:net_income)   { should be == "54695753.25".to_d           }
+    its(:taxes)        { should be == "45304246.75".to_d           }
+  end
+
+  describe "from net income of 0" do
+    let(:type)         { :net                                      }
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from net income of 1000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(62, 433)            }
+    its(:gross_income) { should be == "1167.1060090702947845".to_d }
+    its(:net_income)   { should be == 1000                         }
+    its(:taxes)        { should be == "167.1060090702947845".to_d  }
+  end
+
+  describe "from net income of 10000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(19, 145)            }
+    its(:gross_income) { should be == "11507.92690058479531".to_d  }
+    its(:net_income)   { should be == 10000                        }
+    its(:taxes)        { should be == "1507.92690058479531".to_d   }
+  end
+
+  describe "from net income of 100000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(60, 239)            }
+    its(:gross_income) { should be == "133518.2112068965517".to_d  }
+    its(:net_income)   { should be == 100000                       }
+    its(:taxes)        { should be == "33518.2112068965517".to_d   }
+  end
+
+  describe "from net income of 100000000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(63, 151)            }
+    its(:gross_income) { should be == "171588112.364299892".to_d   }
+    its(:net_income)   { should be == 100000000                    }
+    its(:taxes)        { should be == "71588112.364299892".to_d    }
+  end
+end

data/spec/income_tax/countries/united_states/washington_spec.rb

@@ -0,0 +1,89 @@
+describe IncomeTax::Countries::UnitedStates::Washington do
+  subject(:result) { IncomeTax::Countries::UnitedStates.new(income: income, income_type: type, state: 'Washington') }
+  let(:type) { :gross }
+
+  describe "from gross income of 0" do
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from gross income of 1000" do
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == 1000                         }
+    its(:net_income)   { should be == 900                          }
+    its(:taxes)        { should be == 100                          }
+  end
+
+  describe "from gross income of 10000" do
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == 10000                        }
+    its(:net_income)   { should be == 9000                         }
+    its(:taxes)        { should be == 1000                         }
+  end
+
+  describe "from gross income of 100000" do
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(63, 316)            }
+    its(:gross_income) { should be == 100000                       }
+    its(:net_income)   { should be == "80062.75".to_d              }
+    its(:taxes)        { should be == "19937.25".to_d              }
+  end
+
+  describe "from gross income of 100000000" do
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(142, 359)           }
+    its(:gross_income) { should be == 100000000                    }
+    its(:net_income)   { should be == "60445495.75".to_d           }
+    its(:taxes)        { should be == "39554504.25".to_d           }
+  end
+
+  describe "from net income of 0" do
+    let(:type)         { :net                                      }
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from net income of 1000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == "1111.111111111111111".to_d  }
+    its(:net_income)   { should be == 1000                         }
+    its(:taxes)        { should be == "111.111111111111111".to_d   }
+  end
+
+  describe "from net income of 10000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == "11111.1111111111111".to_d   }
+    its(:net_income)   { should be == 10000                        }
+    its(:taxes)        { should be == "1111.1111111111111".to_d    }
+  end
+
+  describe "from net income of 100000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(139, 641)           }
+    its(:gross_income) { should be == "127690.625".to_d            }
+    its(:net_income)   { should be == 100000                       }
+    its(:taxes)        { should be == "27690.625".to_d             }
+  end
+
+  describe "from net income of 100000000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(74, 187)            }
+    its(:gross_income) { should be == "165487589.817880794".to_d   }
+    its(:net_income)   { should be == 100000000                    }
+    its(:taxes)        { should be == "65487589.817880794".to_d    }
+  end
+end

data/spec/income_tax/countries/united_states/west_virginia_spec.rb

@@ -0,0 +1,89 @@
+describe IncomeTax::Countries::UnitedStates::WestVirginia do
+  subject(:result) { IncomeTax::Countries::UnitedStates.new(income: income, income_type: type, state: 'West Virginia') }
+  let(:type) { :gross }
+
+  describe "from gross income of 0" do
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from gross income of 1000" do
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == 1000                         }
+    its(:net_income)   { should be == 900                          }
+    its(:taxes)        { should be == 100                          }
+  end
+
+  describe "from gross income of 10000" do
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(31, 250)            }
+    its(:gross_income) { should be == 10000                        }
+    its(:net_income)   { should be == 8760                         }
+    its(:taxes)        { should be == 1240                         }
+  end
+
+  describe "from gross income of 100000" do
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(69, 274)            }
+    its(:gross_income) { should be == 100000                       }
+    its(:net_income)   { should be == "74817.75".to_d              }
+    its(:taxes)        { should be == "25182.25".to_d              }
+  end
+
+  describe "from gross income of 100000000" do
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(35, 76)             }
+    its(:gross_income) { should be == 100000000                    }
+    its(:net_income)   { should be == "53946750.75".to_d           }
+    its(:taxes)        { should be == "46053249.25".to_d           }
+  end
+
+  describe "from net income of 0" do
+    let(:type)         { :net                                      }
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from net income of 1000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == "1111.111111111111111".to_d  }
+    its(:net_income)   { should be == 1000                         }
+    its(:taxes)        { should be == "111.111111111111111".to_d   }
+  end
+
+  describe "from net income of 10000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(36, 301)            }
+    its(:gross_income) { should be == "11358.533791523482234".to_d }
+    its(:net_income)   { should be == 10000                        }
+    its(:taxes)        { should be == "1358.533791523482234".to_d  }
+  end
+
+  describe "from net income of 100000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(319, 1277)          }
+    its(:gross_income) { should be == "133300.2506684491979".to_d  }
+    its(:net_income)   { should be == 100000                       }
+    its(:taxes)        { should be == "33300.2506684491979".to_d   }
+  end
+
+  describe "from net income of 100000000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(92, 219)            }
+    its(:gross_income) { should be == "172438119.2296454999".to_d  }
+    its(:net_income)   { should be == 100000000                    }
+    its(:taxes)        { should be == "72438119.2296454999".to_d   }
+  end
+end

data/spec/income_tax/countries/united_states/wisconsin_spec.rb

@@ -0,0 +1,89 @@
+describe IncomeTax::Countries::UnitedStates::Wisconsin do
+  subject(:result) { IncomeTax::Countries::UnitedStates.new(income: income, income_type: type, state: 'Wisconsin') }
+  let(:type) { :gross }
+
+  describe "from gross income of 0" do
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from gross income of 1000" do
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(14, 125)            }
+    its(:gross_income) { should be == 1000                         }
+    its(:net_income)   { should be == 888                          }
+    its(:taxes)        { should be == 112                          }
+  end
+
+  describe "from gross income of 10000" do
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(45, 328)            }
+    its(:gross_income) { should be == 10000                        }
+    its(:net_income)   { should be == 8628                         }
+    its(:taxes)        { should be == 1372                         }
+  end
+
+  describe "from gross income of 100000" do
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(67, 259)            }
+    its(:gross_income) { should be == 100000                       }
+    its(:net_income)   { should be == "74131.21".to_d              }
+    its(:taxes)        { should be == "25868.79".to_d              }
+  end
+
+  describe "from gross income of 100000000" do
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(59, 125)            }
+    its(:gross_income) { should be == 100000000                    }
+    its(:net_income)   { should be == "52799158.492".to_d          }
+    its(:taxes)        { should be == "47200841.508".to_d          }
+  end
+
+  describe "from net income of 0" do
+    let(:type)         { :net                                      }
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from net income of 1000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(56, 509)            }
+    its(:gross_income) { should be == "1123.611111111111111".to_d  }
+    its(:net_income)   { should be == 1000                         }
+    its(:taxes)        { should be == "123.611111111111111".to_d   }
+  end
+
+  describe "from net income of 10000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(52, 399)            }
+    its(:gross_income) { should be == "11498.6111111111111".to_d   }
+    its(:net_income)   { should be == 10000                        }
+    its(:taxes)        { should be == "1498.6111111111111".to_d    }
+  end
+
+  describe "from net income of 100000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(33, 130)            }
+    its(:gross_income) { should be == "134018.95104288915".to_d    }
+    its(:net_income)   { should be == 100000                       }
+    its(:taxes)        { should be == "34018.95104288915".to_d     }
+  end
+
+  describe "from net income of 100000000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(239, 563)           }
+    its(:gross_income) { should be == "173767326.967853723".to_d   }
+    its(:net_income)   { should be == 100000000                    }
+    its(:taxes)        { should be == "73767326.967853723".to_d    }
+  end
+end

data/spec/income_tax/countries/united_states/wyoming_spec.rb

@@ -0,0 +1,89 @@
+describe IncomeTax::Countries::UnitedStates::Wyoming do
+  subject(:result) { IncomeTax::Countries::UnitedStates.new(income: income, income_type: type, state: 'Wyoming') }
+  let(:type) { :gross }
+
+  describe "from gross income of 0" do
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from gross income of 1000" do
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == 1000                         }
+    its(:net_income)   { should be == 900                          }
+    its(:taxes)        { should be == 100                          }
+  end
+
+  describe "from gross income of 10000" do
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == 10000                        }
+    its(:net_income)   { should be == 9000                         }
+    its(:taxes)        { should be == 1000                         }
+  end
+
+  describe "from gross income of 100000" do
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(63, 316)            }
+    its(:gross_income) { should be == 100000                       }
+    its(:net_income)   { should be == "80062.75".to_d              }
+    its(:taxes)        { should be == "19937.25".to_d              }
+  end
+
+  describe "from gross income of 100000000" do
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(142, 359)           }
+    its(:gross_income) { should be == 100000000                    }
+    its(:net_income)   { should be == "60445495.75".to_d           }
+    its(:taxes)        { should be == "39554504.25".to_d           }
+  end
+
+  describe "from net income of 0" do
+    let(:type)         { :net                                      }
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from net income of 1000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == "1111.111111111111111".to_d  }
+    its(:net_income)   { should be == 1000                         }
+    its(:taxes)        { should be == "111.111111111111111".to_d   }
+  end
+
+  describe "from net income of 10000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == "11111.1111111111111".to_d   }
+    its(:net_income)   { should be == 10000                        }
+    its(:taxes)        { should be == "1111.1111111111111".to_d    }
+  end
+
+  describe "from net income of 100000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(139, 641)           }
+    its(:gross_income) { should be == "127690.625".to_d            }
+    its(:net_income)   { should be == 100000                       }
+    its(:taxes)        { should be == "27690.625".to_d             }
+  end
+
+  describe "from net income of 100000000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(74, 187)            }
+    its(:gross_income) { should be == "165487589.817880794".to_d   }
+    its(:net_income)   { should be == 100000000                    }
+    its(:taxes)        { should be == "65487589.817880794".to_d    }
+  end
+end

data/spec/income_tax/countries/united_states_minor_outlying_islands_spec.rb

@@ -0,0 +1,89 @@
+describe IncomeTax::Countries::UnitedStatesMinorOutlyingIslands do
+  subject(:result) { described_class.new(income: income, income_type: type) }
+  let(:type) { :gross }
+
+  describe "from gross income of 0" do
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from gross income of 1000" do
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == 1000                         }
+    its(:net_income)   { should be == 900                          }
+    its(:taxes)        { should be == 100                          }
+  end
+
+  describe "from gross income of 10000" do
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == 10000                        }
+    its(:net_income)   { should be == 9000                         }
+    its(:taxes)        { should be == 1000                         }
+  end
+
+  describe "from gross income of 100000" do
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(63, 316)            }
+    its(:gross_income) { should be == 100000                       }
+    its(:net_income)   { should be == "80062.75".to_d              }
+    its(:taxes)        { should be == "19937.25".to_d              }
+  end
+
+  describe "from gross income of 100000000" do
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(142, 359)           }
+    its(:gross_income) { should be == 100000000                    }
+    its(:net_income)   { should be == "60445495.75".to_d           }
+    its(:taxes)        { should be == "39554504.25".to_d           }
+  end
+
+  describe "from net income of 0" do
+    let(:type)         { :net                                      }
+    let(:income)       { 0                                         }
+    its(:rate)         { should be == Rational(0, 1)               }
+    its(:gross_income) { should be == 0                            }
+    its(:net_income)   { should be == 0                            }
+    its(:taxes)        { should be == 0                            }
+  end
+
+  describe "from net income of 1000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 1000                                      }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == "1111.111111111111111".to_d  }
+    its(:net_income)   { should be == 1000                         }
+    its(:taxes)        { should be == "111.111111111111111".to_d   }
+  end
+
+  describe "from net income of 10000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 10000                                     }
+    its(:rate)         { should be == Rational(1, 10)              }
+    its(:gross_income) { should be == "11111.1111111111111".to_d   }
+    its(:net_income)   { should be == 10000                        }
+    its(:taxes)        { should be == "1111.1111111111111".to_d    }
+  end
+
+  describe "from net income of 100000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000                                    }
+    its(:rate)         { should be == Rational(139, 641)           }
+    its(:gross_income) { should be == "127690.625".to_d            }
+    its(:net_income)   { should be == 100000                       }
+    its(:taxes)        { should be == "27690.625".to_d             }
+  end
+
+  describe "from net income of 100000000" do
+    let(:type)         { :net                                      }
+    let(:income)       { 100000000                                 }
+    its(:rate)         { should be == Rational(74, 187)            }
+    its(:gross_income) { should be == "165487589.817880794".to_d   }
+    its(:net_income)   { should be == 100000000                    }
+    its(:taxes)        { should be == "65487589.817880794".to_d    }
+  end
+end