income-tax 0.1.4 → 0.2.0

checksums.yaml

@@ -1,7 +1,7 @@
 ---
 SHA1:
-  metadata.gz: ca8c930d2bfb251a1e03a6f51920008f6952bcd6
-  data.tar.gz: b8c9ee09d3564038a777e45deb5890b1dcbed778
+  metadata.gz: 635d5c723ad24b9dba8fe3a117678eb75e198a26
+  data.tar.gz: a3175eae88b38643bd0da70abcce7b40ee878555
 SHA512:
-  metadata.gz: c6c87405c8526020703d49855875f29f6ee786c7cbf344b4dc2fd41f1644b38adcc34ebceb35bb5ec4ff372d437110d22126d80caf4e0d49bbb7ce82bb03fd47
-  data.tar.gz: 5456b7c26fbf3f3ef1e1371dd108091fdb6c3a29658b4e7bfc69e3f0a6b7d5610b57d91684924b19acd5c2c556cbe326e2459168beabe25e068e2c88203e8e14
+  metadata.gz: 98ac83c0cbe0a9d868d288653257c264c13a91646d9f0b0a7d5c197db69009178ef9f2b4a167206384703274dda7c60f62eb0d030518a590bc8b55c28df311f0
+  data.tar.gz: ee562313ea58d142de283e22e78f79add8c0bb7d0de1033511d418aae11f547bc0b94793d067aff70881da80448471cf33eb1f95bedfb90c41abe6bed2fcb3b8

data/lib/income_tax/countries/austria.rb

@@ -4,11 +4,19 @@ module IncomeTax
       register "Austria", "AT", "AUT"
       currency "EUR"
 
-      level 3640,  "0%"
-      level 7270,  "21%"
-      level 21800, "31%"
-      level 50870, "41%"
-      remainder "50%"
+      levels year: 2005 do
+        level 10_000, "0%"
+        level 25_000, "38.333%"
+        level 51_000, "43.596%"
+        remainder "50%"
+      end
+
+      levels year: 2009 do
+        level 11_000, "0%"
+        level 25_000, "36.5%"
+        level 60_000, "43.2143%"
+        remainder "50%"
+      end
     end
   end
 end

data/lib/income_tax/countries/france.rb

@@ -6,7 +6,7 @@ module IncomeTax
 
       wants_options :married, :children
 
-      levels :per_unit do
+      levels :per_unit, year: 2015 do
         level 6011,   "0%"
         level 11991,  "5.5%"
         level 26631,  "14%"
@@ -15,6 +15,14 @@ module IncomeTax
         remainder     "45%"
       end
 
+      levels :per_unit, year: 2016 do
+        level 9690,   "0%"
+        level 26764,  "14%"
+        level 71754,  "30%"
+        level 151956, "41%"
+        remainder     "45%"
+      end
+
       def levels
         super(:per_unit).multiply_brackets(units)
       end

data/lib/income_tax/countries/germany.rb

@@ -5,37 +5,76 @@ module IncomeTax
       currency "EUR"
 
       wants_options :married
+      SOLIDARITY = Rate("5.5%")
+
+      def self.parse_line(line)
+        line.chomp.split("\t").map do |entry|
+          next 1/0.0 if entry == "–"
+          entry.include?(?.) ? Rational(entry) : Integer(entry)
+        end
+      end
 
-      infinity = 1/0.0
-      ZONES    = [
-        [ 0,      8472,     0,             Rate("0%"),     Rate("0%")                                                 ],
-        [ 8473,   13469,    0,             Rate("14%"),    Rate((997.6r  * (13469 - 8472)  / 10_000 + 1400) / 10_000) ],
-        [ 13470,  52881,    "948.68".to_d, Rate("23.97%"), Rate((228.74r * (52881 - 13469) / 10_000 + 2397) / 10_000) ],
-        [ 52882,  250730,   13949,         Rate("42%"),    Rate("42%")                                                ],
-        [ 250731, infinity, 97045,         Rate("45%"),    Rate("45%")                                                ]
-      ]
+      def self.load_rates(path)
+        File.read(path).lines[1..-1].each do |line|
+          year, e0, e1, e2, e3, s1, s2, s3, a1, b1, a2, b2, b3, b4 = parse_line(line)
+          e4 = 1/0.0
 
-      SOLIDARITY = Rate("5.5%")
+          tax_years[year] = [
+            [ 0,      e0, 0,  Rate("0%"), Rate("0%")                                           ],
+            [ e0+1,   e1, 0,  Rate(b1),   Rate((a1 * (e1 - e0) / 10_000 + b1*10_000) / 10_000) ],
+            [ e1+1,   e2, s1, Rate(b2),   Rate((a2 * (e2 - e1) / 10_000 + b2*10_000) / 10_000) ],
+            [ e2+1,   e3, s2, Rate(b3),   Rate(b3)                                             ],
+            [ e3+1,   e4, s3, Rate(b4),   Rate(b4)                                             ]
+          ]
+        end
+      end
+
+      def self.tax_years
+        @tax_years ||= {}
+      end
+
+      def self.first_year
+        @first_year ||= tax_years.to_a.first.first
+      end
+
+      def self.tax_year(year)
+        year = first_year if year < first_year
+        tax_years[year] || tax_year(year - 1)
+      end
+
+      def zones
+        @zones ||= self.class.tax_year(tax_year)
+      end
 
       def net_taxes(income, lower, upper, lower_taxes, lower_rate, upper_rate, upper_taxes)
         lower_income = lower - lower_taxes
         upper_income = upper - upper_taxes
-        step         = (upper_rate - lower_rate) / (upper_income - lower_income)
         steps        = income - lower_income
-        rate         = lower_rate + Rate(step * steps)
+
+        if upper_rate > lower_rate
+          step = (upper_rate - lower_rate) / (upper_income - lower_income)
+          rate = lower_rate + Rate(step * steps)
+        else
+          rate = lower_rate
+        end
+
         rate.net_taxes(steps).to_i + lower_taxes
       end
 
+      def for_range(value)
+        value.to_f.nan? ? 1/0.0 : value
+      end
+
       def calculate_net
         income  = net_income.to_i
         income /= 2 if married?
 
         case income
-        when 0 .. ZONES[0][1]               then @taxes = 0
-        when 0 .. ZONES[1][1] - ZONES[2][2] then @taxes = net_taxes(income, *ZONES[1], ZONES[2][2])
-        when 0 .. ZONES[2][1] - ZONES[3][2] then @taxes = net_taxes(income, *ZONES[2], ZONES[3][2])
-        when 0 .. ZONES[3][1] - ZONES[4][2] then @taxes = net_taxes(income, *ZONES[3], ZONES[4][2])
-        else                                     @taxes = net_taxes(income, *ZONES[4], ZONES[4][2])
+        when 0 .. for_range(zones[0][1])               then @taxes = 0
+        when 0 .. for_range(zones[1][1] - zones[2][2]) then @taxes = net_taxes(income, *zones[1], zones[2][2])
+        when 0 .. for_range(zones[2][1] - zones[3][2]) then @taxes = net_taxes(income, *zones[2], zones[3][2])
+        when 0 .. for_range(zones[3][1] - zones[4][2]) then @taxes = net_taxes(income, *zones[3], zones[4][2])
+        else                                                @taxes = net_taxes(income, *zones[4], zones[4][2])
         end
 
         @taxes *= 2 if married?
@@ -46,15 +85,17 @@ module IncomeTax
         income  = gross_income.to_i
         income /= 2 if married?
 
-        lower, upper, fixed, lower_rate, upper_rate = ZONES.detect { |l,u,*| income.between?(l,u) }
+        lower, upper, fixed, lower_rate, upper_rate = zones.detect { |l,u,*| income.between?(l,u) }
         step   = (upper_rate - lower_rate) / (upper - lower + 1)
         steps  = (income - lower + 1)
         rate   = lower_rate + Rate(step * steps)
         @taxes = rate.gross_taxes(steps).to_i + fixed
 
         @taxes *= 2 if married?
-        @taxes += SOLIDARITY.gross_taxes(income)
+        @taxes += SOLIDARITY.gross_taxes(@taxes)
       end
+
+      load_rates "#{__dir__}/germany/rates.tsv"
     end
   end
 end

data/lib/income_tax/countries/germany/rates.tsv

@@ -0,0 +1,10 @@
+year	e0	e1	e2	e3	s1	s2	s3	a1	b1	a2	b2	b3	b4
+2002	7235	9251	55007	–	432	16807	–	768.85	0.199	278.65	0.23	0.485	–
+2004	7664	12739	52151	–	1016	14623	–	793.10	0.16	265.78	0.2405	0.45	–
+2005	7664	12739	52151	–	989	13990	–	883.74	0.15	228.74	0.2397	0.42	–
+2007	7664	12739	52151	250000	989	13990	97086	883.74	0.15	228.74	0.2397	0.42	0.45
+2009	7834	13139	52551	250400	1007	14007	97104	939.68	0.14	228.74	0.2397	0.42	0.45
+2010	8004	13469	52881	250730	1038	14038	97134	912.17	0.14	228.74	0.2397	0.42	0.45
+2013	8130	13469	52881	250730	1014	14014	97110	933.70	0.14	228.74	0.2397	0.42	0.45
+2014	8354	13469	52881	250730	971	13971	97067	974.58	0.14	228.74	0.2397	0.42	0.45
+2015	8472	13469	52881	250730	948.68	13949	97045	997.60	0.14	228.74	0.2397	0.42	0.45

data/lib/income_tax/countries/greece.rb

@@ -4,8 +4,9 @@ module IncomeTax
       register "Greece", "GR", "GRC"
       currency "EUR"
 
-      level 50000, "26%"
-      remainder "33%"
+      level 25_000, "22%"
+      level 42_000, "32%"
+      remainder     "42%"
     end
   end
 end

data/lib/income_tax/countries/singapore.rb

@@ -4,7 +4,7 @@ module IncomeTax
       register "Singapore", "SG", "SGP"
       currency "SGD"
 
-      levels :old do
+      levels year: 2015 do
         level offset(20_000),  "0%"
         level offset(10_000),  "2%"
         level offset(10_000),  "3.5%"
@@ -16,7 +16,7 @@ module IncomeTax
         remainder "20%"
       end
 
-      levels :new do
+      levels year: 2017 do
         level offset(20_000), "0%"
         level offset(10_000), "2%"
         level offset(10_000), "3.5%"
@@ -29,15 +29,6 @@ module IncomeTax
         level offset(40_000), "20%"
         remainder "22%"
       end
-
-      def level_category
-        year < 2017 ? :old : :new
-      end
-
-      def year
-        # TODO: config option?
-        Time.now.year
-      end
     end
   end
 end

data/lib/income_tax/countries/switzerland/aargau.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Aargau < Canton
         register "Aargau", "Argovia", "AG"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/aargau.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/aargau.dat")) }
         municipal_multiplier "94%"
         cantonal_multiplier  "109%"
       end

data/lib/income_tax/countries/switzerland/appenzell_inner.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class AppenzellInner < Canton
         register "Appenzell Inner Rhodes", "Appenzell Innerrhoden", "AI"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/appenzell_inner.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/appenzell_inner.dat")) }
         municipal_multiplier "77%"
         cantonal_multiplier  "96%"
       end

data/lib/income_tax/countries/switzerland/appenzell_outer.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class AppenzellOuter < Canton
         register "Appenzell Outer Rhodes", "Appenzell Ausserrhoden", "AR"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/appenzell_outer.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/appenzell_outer.dat")) }
         municipal_multiplier Rational(41, 32)
       end
     end

data/lib/income_tax/countries/switzerland/basel_city.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class BaselCity < Canton
         register "Basel-Stadt", "Basel-City", "Basel", "BS"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/basel_city.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/basel_city.dat")) }
         municipal_multiplier "0%"
       end
     end

data/lib/income_tax/countries/switzerland/basel_land.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class BaselLand < Canton
         register "Basel-Landschaft", "Baselland", "Baselbiet", "Basel-Country", "BL"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/basel_land.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/basel_land.dat")) }
         municipal_multiplier "65%"
       end
     end

data/lib/income_tax/countries/switzerland/bern.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Bern < Canton
         register "Bern", "Berne", "BE"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/bern.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/bern.dat")) }
       end
     end
   end

data/lib/income_tax/countries/switzerland/fribourg.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Fribourg < Canton
         register "Fribourg", "Freiburg", "FR"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/fribourg.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/fribourg.dat")) }
         municipal_multiplier "81.6%"
       end
     end

data/lib/income_tax/countries/switzerland/geneva.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Geneva < Canton
         register "Geneva", "GE"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/geneva.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/geneva.dat")) }
         municipal_multiplier "45.5%"
         cantonal_multiplier  "148.5%"
       end

data/lib/income_tax/countries/switzerland/glarus.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Glarus < Canton
         register "Glarus", "GL"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/glarus.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/glarus.dat")) }
         municipal_multiplier "63%"
         cantonal_multiplier  "55%"
       end

data/lib/income_tax/countries/switzerland/grisons.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Grisons < Canton
         register "Grisons", "Graubünden", "Grigioni", "Grischun", "GR"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/grisons.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/grisons.dat")) }
         municipal_multiplier "90%"
       end
     end

data/lib/income_tax/countries/switzerland/jura.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Jura < Canton
         register "Jura", "JU"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/jura.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/jura.dat")) }
         municipal_multiplier Rational(195, 285)
       end
     end

data/lib/income_tax/countries/switzerland/lucerne.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Lucerne < Canton
         register "Lucerne", "Luzern", "LU"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/lucerne.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/lucerne.dat")) }
         municipal_multiplier Rational(185,160)
       end
     end

data/lib/income_tax/countries/switzerland/neuchatel.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Neuchatel < Canton
         register "Neuchâtel", "Neuchatel", "NE"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/neuchatel.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/neuchatel.dat")) }
         municipal_multiplier "67%"
         cantonal_multiplier  "123%"
       end

data/lib/income_tax/countries/switzerland/nidwalden.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Nidwalden < Canton
         register "Nidwalden", "NW"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/nidwalden.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/nidwalden.dat")) }
         municipal_multiplier Rational(245, 266)
       end
     end

data/lib/income_tax/countries/switzerland/obwalden.rb

@@ -3,7 +3,7 @@ module IncomeTax
     class Switzerland
       class Obwalden < Canton
         register "Obwalden", "OW"
-        lazy { @levels = Marshal.load(File.open("#{__dir__}/data/obwalden.dat")) }
+        lazy { @tax_years = Marshal.load(File.open("#{__dir__}/data/obwalden.dat")) }
         municipal_multiplier Rational(416, 305)
       end
     end