income-tax 0.1.0

checksums.yaml

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+---
+SHA1:
+  metadata.gz: bf9b673d05362b0f319af680341cf2e50fd452bb
+  data.tar.gz: 3c4a8101d995d291e3d550d5c8b7331890c10af3
+SHA512:
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data/.rspec

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+-I spec
+-r support
+--color
+--tty

data/Gemfile

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+source "https://rubygems.org"
+gemspec
+
+group :development do
+  gem "rspec"
+  gem "rspec-its"
+  gem "coveralls"
+  gem "simplecov"
+  gem "tool"
+  gem "money"
+end

data/Gemfile.lock

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+PATH
+  remote: .
+  specs:
+    income-tax (0.1.0)
+
+GEM
+  remote: https://rubygems.org/
+  specs:
+    coveralls (0.7.2)
+      multi_json (~> 1.3)
+      rest-client (= 1.6.7)
+      simplecov (>= 0.7)
+      term-ansicolor (= 1.2.2)
+      thor (= 0.18.1)
+    diff-lcs (1.2.5)
+    docile (1.1.5)
+    i18n (0.7.0)
+    mime-types (2.4.3)
+    money (6.6.1)
+      i18n (>= 0.6.4, <= 0.7.0)
+    multi_json (1.11.2)
+    rest-client (1.6.7)
+      mime-types (>= 1.16)
+    rspec (3.1.0)
+      rspec-core (~> 3.1.0)
+      rspec-expectations (~> 3.1.0)
+      rspec-mocks (~> 3.1.0)
+    rspec-core (3.1.7)
+      rspec-support (~> 3.1.0)
+    rspec-expectations (3.1.2)
+      diff-lcs (>= 1.2.0, < 2.0)
+      rspec-support (~> 3.1.0)
+    rspec-its (1.1.0)
+      rspec-core (>= 3.0.0)
+      rspec-expectations (>= 3.0.0)
+    rspec-mocks (3.1.3)
+      rspec-support (~> 3.1.0)
+    rspec-support (3.1.2)
+    simplecov (0.9.1)
+      docile (~> 1.1.0)
+      multi_json (~> 1.0)
+      simplecov-html (~> 0.8.0)
+    simplecov-html (0.8.0)
+    term-ansicolor (1.2.2)
+      tins (~> 0.8)
+    thor (0.18.1)
+    tins (0.13.2)
+    tool (0.2.3)
+
+PLATFORMS
+  ruby
+
+DEPENDENCIES
+  coveralls
+  income-tax!
+  money
+  rspec
+  rspec-its
+  simplecov
+  tool

data/LICENSE

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+Copyright (c) 2015 Konstantin Haase
+
+Permission is hereby granted, free of charge, to any person
+obtaining a copy of this software and associated documentation
+files (the "Software"), to deal in the Software without
+restriction, including without limitation the rights to use,
+copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the
+Software is furnished to do so, subject to the following
+conditions:
+
+The above copyright notice and this permission notice shall be
+included in all copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND,
+EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES
+OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND
+NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT
+HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY,
+WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING
+FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR
+OTHER DEALINGS IN THE SOFTWARE.

data/income-tax.gemspec

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+require "#{__dir__}/lib/income_tax/version"
+
+Gem::Specification.new "income-tax", IncomeTax::VERSION do |s|
+  s.description = "Estimate Income Tax for different Countries"
+  s.summary     = "Given a country and a gross or net income, estimate personal income tax."
+  s.author      = "Konstantin Haase"
+  s.email       = "income-tax-gem@rkh.im"
+  s.homepage    = "https://github.com/rkh/income-tax"
+  s.license     = "MIT"
+  s.files       = `git ls-files`.split("\n") - %w[.gitignore .travis.yml]
+  s.required_ruby_version = '>= 2.1.0'
+end

data/lib/income-tax.rb

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+require 'income_tax'

data/lib/income_tax/countries/afghanistan.rb

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+module IncomeTax
+  module Countries
+    # While there is an income tax in Afghanistan, it's paid by the employer,
+    # not the employee.
+    class Afghanistan < Models::NoTaxes
+      register "Afghanistan", "AF", "AFG"
+      currency "AFN"
+    end
+  end
+end

data/lib/income_tax/countries/aland.rb

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+require 'income_tax/countries/finland'
+
+module IncomeTax
+  module Countries
+    class Aland < Models::Delegate(Finland)
+      register "Åland Islands", "Åland", "Ahvenanmaa", "AX", "ALA"
+      currency "EUR"
+    end
+  end
+end

data/lib/income_tax/countries/albania.rb

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+module IncomeTax
+  module Countries
+    class Albania < Models::Progressive
+      register "Albania", "AL", "ALB"
+      currency "ALL"
+
+      level 30000,  "0%"
+      level 130000, "13%"
+      remainder "23%"
+    end
+  end
+end

data/lib/income_tax/countries/algeria.rb

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+module IncomeTax
+  module Countries
+    class Algeria < Models::Progressive
+      register "Algeria", "DZ", "DZA"
+      currency "DZD"
+
+      level   120_000, "0%"
+      level   360_000, "20%"
+      level 1_440_000, "30%"
+      remainder        "35%"
+    end
+  end
+end

data/lib/income_tax/countries/american_samoa.rb

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+require 'income_tax/countries/united_states'
+
+module IncomeTax
+  module Countries
+    class AmericanSamoa < Models::Delegate(UnitedStates)
+      register "American Samoa", "AS", "ASM"
+      currency "USD"
+    end
+  end
+end

data/lib/income_tax/countries/andorra.rb

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+module IncomeTax
+  module Countries
+    class Andorra < Models::FixedRate
+      register "Andorra", "AD", "AND"
+      currency "EUR"
+      rate "10%"
+    end
+  end
+end

data/lib/income_tax/countries/angola.rb

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+module IncomeTax
+  module Countries
+    class Angola < Models::Progressive
+      register "Angola", "AO", "AGO"
+      currency "AOA"
+
+      level 12 * 25000,  "0%"
+      level 12 * 30000,  "5%"
+      level 12 * 35000,  "6%"
+      level 12 * 40000,  "7%"
+      level 12 * 45000,  "8%"
+      level 12 * 50000,  "9%"
+      level 12 * 70000,  "10%"
+      level 12 * 90000,  "11%"
+      level 12 * 110000, "12%"
+      level 12 * 140000, "13%"
+      level 12 * 170000, "14%"
+      level 12 * 200000, "15%"
+      level 12 * 230000, "16%"
+      remainder          "17%"
+    end
+  end
+end

data/lib/income_tax/countries/anguilla.rb

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+module IncomeTax
+  module Countries
+    class Anguilla < Models::NoTaxes
+      register "Anguilla", "AI", "AIA"
+      currency "XCD"
+    end
+  end
+end

data/lib/income_tax/countries/antigua_and_barbuda.rb

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+module IncomeTax
+  module Countries
+    class AntiguaAndBarbuda < Models::Progressive
+      register "Antigua and Barbuda", "Antigua", "Barbuda", "AG", "ATG"
+      currency "XCD"
+
+      level 180000, "10%"
+      remainder     "18%"
+    end
+  end
+end

data/lib/income_tax/countries/argentina.rb

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+module IncomeTax
+  module Countries
+    class Argentina < Models::Progressive
+      register "Argentina", "AR", "ARG"
+      currency "ARS"
+
+      level 10000,  "9%"
+      level 20000,  "14%"
+      level 30000,  "19%"
+      level 60000,  "23%"
+      level 90000,  "27%"
+      level 120000, "31%"
+      remainder     "35%"
+    end
+  end
+end

data/lib/income_tax/countries/armenia.rb

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+module IncomeTax
+  module Countries
+    class Armenia < Models::Progressive
+      register "Armenia", "AM", "ARM"
+      currency "AMD"
+
+      level 12 * 80000, "10%"
+      remainder "20%"
+    end
+  end
+end

data/lib/income_tax/countries/aruba.rb

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+module IncomeTax
+  module Countries
+    class Aruba < Models::Progressive
+      register "Aruba", "AW", "ABW"
+      currency "AWG"
+
+      level 7410,   "7.40%"
+      level 17446,  "10.05%"
+      level 28685,  "14.45%"
+      level 41523,  "19.00%"
+      level 55790,  "24.80%"
+      level 71771,  "30.60%"
+      level 86424,  "35.95%"
+      level 102215, "40.10%"
+      level 122347, "44.05%"
+      level 151411, "45.60%"
+      level 194337, "48.80%"
+      level 260714, "54.85%"
+      level 309131, "57.20%"
+      remainder     "58.95%"
+    end
+  end
+end

data/lib/income_tax/countries/australia.rb

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+module IncomeTax
+  module Countries
+    class Australia < Models::Progressive
+      register "Australia", "AU", "AUS"
+      currency "AUD"
+
+      wants_options :age
+
+      levels :adult do
+        level 18200,  "0%"
+        level 37000,  "19%"
+        level 80000,  "32.5%"
+        level 180000, "37%"
+        remainder "45%"
+      end
+
+      levels :minor do
+        level 417,  "0%"
+        level 1307, "65%"
+        remainder "45%"
+      end
+
+      def level_category
+        adult? ? :adult : :minor
+      end
+
+      def adult?
+        age >= 18
+      end
+    end
+  end
+end

data/lib/income_tax/countries/austria.rb

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+module IncomeTax
+  module Countries
+    class Austria < Models::Progressive
+      register "Austria", "AT", "AUT"
+      currency "EUR"
+
+      level 3640,  "0%"
+      level 7270,  "21%"
+      level 21800, "31%"
+      level 50870, "41%"
+      remainder "50%"
+    end
+  end
+end

data/lib/income_tax/countries/azerbaijan.rb

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+module IncomeTax
+  module Countries
+    class Azerbaijan < Models::Progressive
+      register "Azerbaijan", "AZ", "AZE"
+      currency "AZN"
+
+      level 30000, "14%"
+      remainder "25%"
+    end
+  end
+end

data/lib/income_tax/countries/bahamas.rb

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+module IncomeTax
+  module Countries
+    class Bahamas < Models::NoTaxes
+      register "Bahamas", "BS", "BHS"
+      currency "BSD"
+    end
+  end
+end

data/lib/income_tax/countries/bahrain.rb

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+module IncomeTax
+  module Countries
+    class Bahrain < Models::NoTaxes
+      register "Bahrain", "BH", "BHR"
+      currency "BHD"
+    end
+  end
+end

data/lib/income_tax/countries/bangladesh.rb

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+module IncomeTax
+  module Countries
+    class Bangladesh < Models::Progressive
+      register "Bangladesh", "BD", "BGD"
+      currency "BDT"
+
+      wants_options :gender, :age, :disabled, :wounded_freedom_fighter
+
+      factor      = 1000
+      follow_up   = [ [300, "10%"], [400, "15%"], [500, "20%"], [3000,  "25%"] ]
+      rest_amount = "30%"
+      thresholds  = {
+        male:                    220,
+        female:                  275,
+        senior:                  275,
+        retarded:                350,
+        wounded_freedom_fighter: 400
+      }
+
+      thresholds.each do |category, threshold|
+        levels(category) do
+          level threshold * factor, "0%"
+          follow_up.each  { |o,r| level offset(o * factor), r }
+          remainder rest_amount
+        end
+      end
+
+      def level_category
+        return :wounded_freedom_fighter if wounded_freedom_fighter?
+        return :retarded                if disabled?
+        return :senior                  if age >= 60
+
+        case gender.to_s
+        when "male", "" then :male
+        when "female"   then :female
+        else
+          raise ArgumentError, "Bangladeshi tax law currently only recognizes male and female as genders"
+        end
+      end
+    end
+  end
+end

data/lib/income_tax/countries/barbados.rb

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+module IncomeTax
+  module Countries
+    class Barbados < Models::Progressive
+      register "Barbados", "BB", "BRB"
+      currency "BBD"
+
+      wants_options :age
+
+      level 25000, "0%"
+      level 35000, "17.5%"
+      remainder "35%"
+
+      levels :senior do
+        level 40000, "0%"
+        level 35000, "17.5%"
+        remainder "35%"
+      end
+
+      def level_category
+        senior? ? :senior : super
+      end
+
+      def senior?
+        age >= 60
+      end
+    end
+  end
+end

data/lib/income_tax/countries/belarus.rb

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+module IncomeTax
+  module Countries
+    class Belarus < Models::FixedRate
+      register "Belarus", "BY", "BLR"
+      currency "BYR"
+      rate "12%"
+    end
+  end
+end

data/lib/income_tax/countries/belgium.rb

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+module IncomeTax
+  module Countries
+    class Belgium < Models::Progressive
+      register "Belgium", "BE", "BEL"
+      currency "EUR"
+
+      level 8680,  "25%"
+      level 12360, "30%"
+      level 20600, "40%"
+      level 37750, "45%"
+      remainder "50%"
+    end
+  end
+end

data/lib/income_tax/countries/belize.rb

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+module IncomeTax
+  module Countries
+    class Belize < Models::Progressive
+      register "Belize", "BZ", "BLZ"
+      currency "BZD"
+
+      level 10000, "0%"
+      remainder "25%"
+    end
+  end
+end

data/lib/income_tax/countries/benin.rb

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+module IncomeTax
+  module Countries
+    class Benin < Models::Progressive
+      register "Benin", "BJ", "BEN"
+      currency "XOF"
+
+      level   300_000, "0%"
+      level 2_000_000, "20%"
+      level 5_500_000, "30%"
+      remainder        "45%"
+    end
+  end
+end

data/lib/income_tax/countries/bermuda.rb

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+module IncomeTax
+  module Countries
+    class Bermuda < Models::NoTaxes
+      register "Bermuda", "BM", "BMU"
+      currency "BMD"
+    end
+  end
+end

data/lib/income_tax/countries/bhutan.rb

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+module IncomeTax
+  module Countries
+    class Bhutan < Models::Progressive
+      register "Bhutan", "BT", "BTN"
+      currency "BTN"
+
+      level 100000,  "0%"
+      level 250000,  "10%"
+      level 500000,  "15%"
+      level 1000000, "20%"
+      remainder "25%"
+    end
+  end
+end

data/lib/income_tax/countries/bolivia.rb

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+module IncomeTax
+  module Countries
+    class Bolivia < Models::FixedRate
+      register "Bolivia", "Bolivia (Plurinational State of)", "BO", "BOL"
+      currency "BOB"
+      rate "13%"
+    end
+  end
+end

data/lib/income_tax/countries/bosnia_and_herzegovina.rb

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+module IncomeTax
+  module Countries
+    class BosniaAndHerzegovina < Models::FixedRate
+      register "Bosnia And Herzegovina", "Bosnia", "Herzegovina", "Srpska", "Republika Srpska", "BA", "BIH"
+      currency "BAM"
+      rate     "10%"
+    end
+  end
+end

data/lib/income_tax/countries/botswana.rb

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+module IncomeTax
+  module Countries
+    class Botswana < Models::Progressive
+      register "Botswana", "BW", "BWA"
+      currency "BWP"
+
+      level 30000, "0%"
+      remainder "25%"
+    end
+  end
+end

data/lib/income_tax/countries/bouvet_island.rb

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+require 'income_tax/countries/norway'
+
+module IncomeTax
+  module Countries
+    class BouvetIsland < Models::Delegate(Norway)
+      register "Bouvet Island", "BV", "BVT"
+      currency "NOK"
+    end
+  end
+end

data/lib/income_tax/countries/brazil.rb

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+module IncomeTax
+  module Countries
+    class Brazil < Models::Progressive
+      register "Brazil", "BR", "BRA"
+      currency "BRL"
+
+      level "1787.77", "0%"
+      level "2679.29", "7.5%"
+      level "3572.43", "15%"
+      level "4463.81", "22.5%"
+      remainder "27.5%"
+    end
+  end
+end

data/lib/income_tax/countries/british_indian_ocean_territory.rb

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+require 'income_tax/countries/united_kingdom'
+
+module IncomeTax
+  module Countries
+    class BritishIndianOceanTerritory < Models::Delegate(UnitedKingdom)
+      register "British Indian Ocean Territory", "IO", "IOT"
+      currency "USD"
+    end
+  end
+end

data/lib/income_tax/countries/brunei.rb

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+module IncomeTax
+  module Countries
+    class Brunei < Models::NoTaxes
+      register "Brunei Darussalam", "Brunei", "BN", "BRN"
+      currency "BND"
+    end
+  end
+end

data/lib/income_tax/countries/bulgaria.rb

@@ -0,0 +1,9 @@
+module IncomeTax
+  module Countries
+    class Bulgaria < Models::FixedRate
+      register "Bulgaria", "BG", "BGR"
+      currency "BGN"
+      rate     "10%"
+    end
+  end
+end

data/lib/income_tax/countries/burkina_faso.rb

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+module IncomeTax
+  module Countries
+    class BurkinaFaso < Models::Progressive
+      register "Burkina Faso", "BF", "BFA"
+      currency "XOF"
+
+      level "30000",  "0%"
+      level "50000",  "12.10%"
+      level "80000",  "13.9%"
+      level "120000", "15.7%"
+      level "170000", "18.4%"
+      level "250000", "21.7%"
+      remainder "25%"
+    end
+  end
+end

data/lib/income_tax/countries/burundi.rb

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+module IncomeTax
+  module Countries
+    class Burundi < Models::Progressive
+      register "Burundi", "BI", "BDI"
+      currency "BIF"
+
+      level 1_800_000, "0%"
+      level 3_600_000, "20%"
+      remainder "30%"
+    end
+  end
+end