@novha/calc-engines 6.2.0 → 7.0.0

package/dist/shared/domain/types.js

@@ -8,5 +8,6 @@ var CalculatorType;
     CalculatorType["LOAN"] = "LOAN";
     CalculatorType["CORPORATE_TAX"] = "CORPORATE_TAX";
     CalculatorType["CAPITAL_GAINS"] = "CAPITAL_GAINS";
+    CalculatorType["INHERITANCE_TAX"] = "INHERITANCE_TAX";
 })(CalculatorType || (exports.CalculatorType = CalculatorType = {}));
-//# sourceMappingURL=data:application/json;base64,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
+//# sourceMappingURL=data:application/json;base64,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

package/dist/types/capital-gains/canada/CanadaCapitalGainsServiceImpl.d.ts

@@ -6,5 +6,5 @@ export declare class CanadaCapitalGainsServiceImpl implements CanadaCapitalGains
     private _rules;
     constructor(input: Input, rules: Rules);
     calculate(): Result;
-    private calculateProgressiveTax;
+    private applyBrackets;
 }

package/dist/types/index.d.ts

@@ -5,3 +5,4 @@ export * as IncomeTax from './income-tax';
 export * as CorporateTax from './corporate';
 export * as CapitalGain from './capital-gains';
 export * as Mortgage from './mortgage';
+export * as InheritanceTax from './inheritance-tax';

package/dist/types/inheritance-tax/australia/AustraliaInheritanceTaxService.d.ts

@@ -0,0 +1,4 @@
+import { Result } from "./domain/types";
+export interface AustraliaInheritanceTaxService {
+    calculate(): Result;
+}

package/dist/types/inheritance-tax/australia/AustraliaInheritanceTaxServiceImpl.d.ts

@@ -0,0 +1,8 @@
+import { AustraliaInheritanceTaxService } from "./AustraliaInheritanceTaxService";
+import { Input, Result, Rules } from "./domain/types";
+export declare class AustraliaInheritanceTaxServiceImpl implements AustraliaInheritanceTaxService {
+    private _input;
+    private _rules;
+    constructor(input: Input, rules: Rules);
+    calculate(): Result;
+}

package/dist/types/inheritance-tax/australia/domain/types.d.ts

@@ -0,0 +1,13 @@
+import { Breakdown } from "../../domain/types";
+export interface Rules {
+    applicable: false;
+}
+export interface Input {
+    estateValue: number;
+}
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/dist/types/inheritance-tax/canada/CanadaInheritanceTaxService.d.ts

@@ -0,0 +1,4 @@
+import { Result } from "./domain/types";
+export interface CanadaInheritanceTaxService {
+    calculate(): Result;
+}

package/dist/types/inheritance-tax/canada/CanadaInheritanceTaxServiceImpl.d.ts

@@ -0,0 +1,9 @@
+import { CanadaInheritanceTaxService } from "./CanadaInheritanceTaxService";
+import { Input, Result, Rules } from "./domain/types";
+export declare class CanadaInheritanceTaxServiceImpl implements CanadaInheritanceTaxService {
+    private _input;
+    private _rules;
+    constructor(input: Input, rules: Rules);
+    calculate(): Result;
+    private applyBrackets;
+}

package/dist/types/inheritance-tax/canada/domain/types.d.ts

@@ -0,0 +1,20 @@
+import { Breakdown } from "../../domain/types";
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+export interface Rules {
+    inclusionRate: number;
+    taxBrackets: TaxBracket[];
+}
+export interface Input {
+    estateValue: number;
+    adjustedCostBase: number;
+}
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/dist/types/inheritance-tax/domain/types.d.ts

@@ -0,0 +1,17 @@
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+export interface Breakdown {
+    from: string;
+    to: string;
+    rate: number;
+    amount: number;
+}
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/dist/types/inheritance-tax/france/FranceInheritanceTaxService.d.ts

@@ -0,0 +1,4 @@
+import { Result } from "./domain/types";
+export interface FranceInheritanceTaxService {
+    calculate(): Result;
+}

package/dist/types/inheritance-tax/france/FranceInheritanceTaxServiceImpl.d.ts

@@ -0,0 +1,9 @@
+import { FranceInheritanceTaxService } from "./FranceInheritanceTaxService";
+import { Input, Result, Rules } from "./domain/types";
+export declare class FranceInheritanceTaxServiceImpl implements FranceInheritanceTaxService {
+    private _input;
+    private _rules;
+    constructor(input: Input, rules: Rules);
+    calculate(): Result;
+    private applyBrackets;
+}

package/dist/types/inheritance-tax/france/domain/types.d.ts

@@ -0,0 +1,29 @@
+import { Breakdown } from "../../domain/types";
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+export interface RelationshipClass {
+    exemption: number;
+    brackets: TaxBracket[];
+}
+export interface Rules {
+    relationships: {
+        spouse: RelationshipClass;
+        child: RelationshipClass;
+        sibling: RelationshipClass;
+        other: RelationshipClass;
+    };
+}
+export type RelationshipType = 'spouse' | 'child' | 'sibling' | 'other';
+export interface Input {
+    estateValue: number;
+    relationship: RelationshipType;
+}
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/dist/types/inheritance-tax/germany/GermanyInheritanceTaxService.d.ts

@@ -0,0 +1,4 @@
+import { Result } from "./domain/types";
+export interface GermanyInheritanceTaxService {
+    calculate(): Result;
+}

package/dist/types/inheritance-tax/germany/GermanyInheritanceTaxServiceImpl.d.ts

@@ -0,0 +1,9 @@
+import { GermanyInheritanceTaxService } from "./GermanyInheritanceTaxService";
+import { Input, Result, Rules } from "./domain/types";
+export declare class GermanyInheritanceTaxServiceImpl implements GermanyInheritanceTaxService {
+    private _input;
+    private _rules;
+    constructor(input: Input, rules: Rules);
+    calculate(): Result;
+    private applyBrackets;
+}

package/dist/types/inheritance-tax/germany/domain/types.d.ts

@@ -0,0 +1,28 @@
+import { Breakdown } from "../../domain/types";
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+export interface TaxClass {
+    exemption: number;
+    brackets: TaxBracket[];
+}
+export interface Rules {
+    taxClasses: {
+        I: TaxClass;
+        II: TaxClass;
+        III: TaxClass;
+    };
+}
+export type TaxClassName = 'I' | 'II' | 'III';
+export interface Input {
+    estateValue: number;
+    taxClass: TaxClassName;
+}
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/dist/types/inheritance-tax/index.d.ts

@@ -0,0 +1,15 @@
+import { CanadaInheritanceTaxServiceImpl as CanadaInheritanceTaxService } from './canada/CanadaInheritanceTaxServiceImpl';
+import { Input as CanadaInheritanceTaxInput, Rules as CanadaInheritanceTaxRules, Result as CanadaInheritanceTaxResult } from './canada/domain/types';
+import { FranceInheritanceTaxServiceImpl as FranceInheritanceTaxService } from './france/FranceInheritanceTaxServiceImpl';
+import { Input as FranceInheritanceTaxInput, Rules as FranceInheritanceTaxRules, Result as FranceInheritanceTaxResult } from './france/domain/types';
+import { SouthAfricaInheritanceTaxServiceImpl as SouthAfricaInheritanceTaxService } from './south-africa/SouthAfricaInheritanceTaxServiceImpl';
+import { Input as SouthAfricaInheritanceTaxInput, Rules as SouthAfricaInheritanceTaxRules, Result as SouthAfricaInheritanceTaxResult } from './south-africa/domain/types';
+import { AustraliaInheritanceTaxServiceImpl as AustraliaInheritanceTaxService } from './australia/AustraliaInheritanceTaxServiceImpl';
+import { Input as AustraliaInheritanceTaxInput, Rules as AustraliaInheritanceTaxRules, Result as AustraliaInheritanceTaxResult } from './australia/domain/types';
+import { UKInheritanceTaxServiceImpl as UKInheritanceTaxService } from './uk/UKInheritanceTaxServiceImpl';
+import { Input as UKInheritanceTaxInput, Rules as UKInheritanceTaxRules, Result as UKInheritanceTaxResult } from './uk/domain/types';
+import { USAInheritanceTaxServiceImpl as USAInheritanceTaxService } from './usa/USAInheritanceTaxServiceImpl';
+import { Input as USAInheritanceTaxInput, Rules as USAInheritanceTaxRules, Result as USAInheritanceTaxResult } from './usa/domain/types';
+import { GermanyInheritanceTaxServiceImpl as GermanyInheritanceTaxService } from './germany/GermanyInheritanceTaxServiceImpl';
+import { Input as GermanyInheritanceTaxInput, Rules as GermanyInheritanceTaxRules, Result as GermanyInheritanceTaxResult } from './germany/domain/types';
+export { CanadaInheritanceTaxService, CanadaInheritanceTaxInput, CanadaInheritanceTaxRules, CanadaInheritanceTaxResult, FranceInheritanceTaxService, FranceInheritanceTaxInput, FranceInheritanceTaxRules, FranceInheritanceTaxResult, SouthAfricaInheritanceTaxService, SouthAfricaInheritanceTaxInput, SouthAfricaInheritanceTaxRules, SouthAfricaInheritanceTaxResult, AustraliaInheritanceTaxService, AustraliaInheritanceTaxInput, AustraliaInheritanceTaxRules, AustraliaInheritanceTaxResult, UKInheritanceTaxService, UKInheritanceTaxInput, UKInheritanceTaxRules, UKInheritanceTaxResult, USAInheritanceTaxService, USAInheritanceTaxInput, USAInheritanceTaxRules, USAInheritanceTaxResult, GermanyInheritanceTaxService, GermanyInheritanceTaxInput, GermanyInheritanceTaxRules, GermanyInheritanceTaxResult, };

package/dist/types/inheritance-tax/south-africa/SouthAfricaInheritanceTaxService.d.ts

@@ -0,0 +1,4 @@
+import { Result } from "./domain/types";
+export interface SouthAfricaInheritanceTaxService {
+    calculate(): Result;
+}

package/dist/types/inheritance-tax/south-africa/SouthAfricaInheritanceTaxServiceImpl.d.ts

@@ -0,0 +1,9 @@
+import { SouthAfricaInheritanceTaxService } from "./SouthAfricaInheritanceTaxService";
+import { Input, Result, Rules } from "./domain/types";
+export declare class SouthAfricaInheritanceTaxServiceImpl implements SouthAfricaInheritanceTaxService {
+    private _input;
+    private _rules;
+    constructor(input: Input, rules: Rules);
+    calculate(): Result;
+    private applyBrackets;
+}

package/dist/types/inheritance-tax/south-africa/domain/types.d.ts

@@ -0,0 +1,20 @@
+import { Breakdown } from "../../domain/types";
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+export interface Rules {
+    primaryAbatement: number;
+    taxBrackets: TaxBracket[];
+}
+export interface Input {
+    estateValue: number;
+    deductions: number;
+}
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/dist/types/inheritance-tax/uk/UKInheritanceTaxService.d.ts

@@ -0,0 +1,4 @@
+import { Result } from "./domain/types";
+export interface UKInheritanceTaxService {
+    calculate(): Result;
+}

package/dist/types/inheritance-tax/uk/UKInheritanceTaxServiceImpl.d.ts

@@ -0,0 +1,8 @@
+import { UKInheritanceTaxService } from "./UKInheritanceTaxService";
+import { Input, Result, Rules } from "./domain/types";
+export declare class UKInheritanceTaxServiceImpl implements UKInheritanceTaxService {
+    private _input;
+    private _rules;
+    constructor(input: Input, rules: Rules);
+    calculate(): Result;
+}

package/dist/types/inheritance-tax/uk/domain/types.d.ts

@@ -0,0 +1,17 @@
+import { Breakdown } from "../../domain/types";
+export interface Rules {
+    nilRateBand: number;
+    standardRate: number;
+    charityRate: number;
+    charityThreshold: number;
+}
+export interface Input {
+    estateValue: number;
+    charitableGivingPercent: number;
+}
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/dist/types/inheritance-tax/usa/USAInheritanceTaxService.d.ts

@@ -0,0 +1,4 @@
+import { Result } from "./domain/types";
+export interface USAInheritanceTaxService {
+    calculate(): Result;
+}

package/dist/types/inheritance-tax/usa/USAInheritanceTaxServiceImpl.d.ts

@@ -0,0 +1,9 @@
+import { USAInheritanceTaxService } from "./USAInheritanceTaxService";
+import { Input, Result, Rules } from "./domain/types";
+export declare class USAInheritanceTaxServiceImpl implements USAInheritanceTaxService {
+    private _input;
+    private _rules;
+    constructor(input: Input, rules: Rules);
+    calculate(): Result;
+    private applyBrackets;
+}

package/dist/types/inheritance-tax/usa/domain/types.d.ts

@@ -0,0 +1,19 @@
+import { Breakdown } from "../../domain/types";
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+export interface Rules {
+    exemption: number;
+    taxBrackets: TaxBracket[];
+}
+export interface Input {
+    estateValue: number;
+}
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/dist/types/shared/domain/types.d.ts

@@ -3,7 +3,8 @@ export declare enum CalculatorType {
     MORTGAGE = "MORTGAGE",
     LOAN = "LOAN",
     CORPORATE_TAX = "CORPORATE_TAX",
-    CAPITAL_GAINS = "CAPITAL_GAINS"
+    CAPITAL_GAINS = "CAPITAL_GAINS",
+    INHERITANCE_TAX = "INHERITANCE_TAX"
 }
 export interface RuleMeta {
     id: string;

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@novha/calc-engines",
-  "version": "6.2.0",
+  "version": "7.0.0",
   "main": "dist/index.js",
   "types": "dist/types/index.d.ts",
   "scripts": {

package/src/capital-gains/canada/CanadaCapitalGainsServiceImpl.ts

@@ -1,4 +1,4 @@
-import { Result } from "../domain/types";
+import { Breakdown, Result } from "../domain/types";
 import { CanadaCapitalGainsService } from "./CanadaCapitalGainsService";
 import { Input, Rules, TaxBracket } from "./domain/types";
 
@@ -27,43 +27,56 @@ export class CanadaCapitalGainsServiceImpl implements CanadaCapitalGainsService
         }
 
         const taxableGain = gain * this._rules.inclusionRate;
-
-        // income BEFORE the capital gain
-        const baseIncome = this._input.totalTaxableIncome;
-
-        const incomeWithGain = baseIncome + taxableGain;
-
-        const baseTax = this.calculateProgressiveTax(baseIncome, this._rules.taxBrackets);
-        const taxWithGain = this.calculateProgressiveTax(incomeWithGain, this._rules.taxBrackets);
-
-        const capitalGainTax = taxWithGain - baseTax;
+        const otherIncome = this._input.totalTaxableIncome - gain;
+        const { tax, breakdowns } = this.applyBrackets(taxableGain, otherIncome, this._rules.taxBrackets);
 
         return {
             taxableGain,
-            capitalGainTax,
+            capitalGainTax: tax,
             socialContributions: 0,
             netInvestmentIncomeTax: 0,
-            totalTax: capitalGainTax,
-            effectiveRate: gain > 0 ? (capitalGainTax / gain) * 100 : 0,
-            breakdowns: []
+            totalTax: tax,
+            effectiveRate: gain > 0 ? (tax / gain) * 100 : 0,
+            breakdowns,
         };
     }
 
-    private calculateProgressiveTax(income: number, brackets: TaxBracket[]): number {
+    private applyBrackets(
+        taxableGain: number,
+        otherIncome: number,
+        brackets: TaxBracket[],
+    ): { tax: number; breakdowns: Breakdown[] } {
         let tax = 0;
+        const breakdowns: Breakdown[] = [];
+        let remaining = taxableGain;
+        let incomeUsed = otherIncome;
 
         for (const bracket of brackets) {
+            if (remaining <= 0) break;
+
             const upper = bracket.to ?? Infinity;
 
-            if (income <= bracket.from) break;
+            if (incomeUsed >= upper) continue;
 
-            const taxable = Math.min(income, upper) - bracket.from;
+            const bracketStart = Math.max(bracket.from, incomeUsed);
+            const bracketSpace = upper - bracketStart;
+            const taxable = Math.min(bracketSpace, remaining);
 
             if (taxable > 0) {
-                tax += taxable * bracket.rate;
+                const bracketTax = taxable * bracket.rate;
+                tax += bracketTax;
+                remaining -= taxable;
+                incomeUsed += taxable;
+
+                breakdowns.push({
+                    from: `${bracket.from}`,
+                    to: `${bracket.to ?? 'Above'}`,
+                    rate: bracket.rate,
+                    amount: bracketTax,
+                });
             }
         }
 
-        return tax;
+        return { tax, breakdowns };
     }
-}
+}

package/src/index.ts

@@ -6,3 +6,4 @@ export * as IncomeTax from './income-tax';
 export * as CorporateTax from './corporate';
 export * as CapitalGain from './capital-gains';
 export * as Mortgage from './mortgage';
+export * as InheritanceTax from './inheritance-tax';

package/src/inheritance-tax/australia/AustraliaInheritanceTaxService.ts

@@ -0,0 +1,5 @@
+import { Result } from "./domain/types";
+
+export interface AustraliaInheritanceTaxService {
+    calculate(): Result;
+}

package/src/inheritance-tax/australia/AustraliaInheritanceTaxServiceImpl.ts

@@ -0,0 +1,21 @@
+import { AustraliaInheritanceTaxService } from "./AustraliaInheritanceTaxService";
+import { Input, Result, Rules } from "./domain/types";
+
+export class AustraliaInheritanceTaxServiceImpl implements AustraliaInheritanceTaxService {
+    private _input: Input;
+    private _rules: Rules;
+
+    constructor(input: Input, rules: Rules) {
+        this._input = input;
+        this._rules = rules;
+    }
+
+    calculate(): Result {
+        return {
+            taxableEstate: 0,
+            inheritanceTax: 0,
+            effectiveRate: 0,
+            breakdowns: [],
+        };
+    }
+}

package/src/inheritance-tax/australia/domain/types.ts

@@ -0,0 +1,16 @@
+import { Breakdown } from "../../domain/types";
+
+export interface Rules {
+    applicable: false;
+}
+
+export interface Input {
+    estateValue: number;
+}
+
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/src/inheritance-tax/canada/CanadaInheritanceTaxService.ts

@@ -0,0 +1,5 @@
+import { Result } from "./domain/types";
+
+export interface CanadaInheritanceTaxService {
+    calculate(): Result;
+}

package/src/inheritance-tax/canada/CanadaInheritanceTaxServiceImpl.ts

@@ -0,0 +1,65 @@
+import { Breakdown } from "../domain/types";
+import { CanadaInheritanceTaxService } from "./CanadaInheritanceTaxService";
+import { Input, Result, Rules, TaxBracket } from "./domain/types";
+
+export class CanadaInheritanceTaxServiceImpl implements CanadaInheritanceTaxService {
+    private _input: Input;
+    private _rules: Rules;
+
+    constructor(input: Input, rules: Rules) {
+        this._input = input;
+        this._rules = rules;
+    }
+
+    calculate(): Result {
+        const gain = this._input.estateValue - this._input.adjustedCostBase;
+
+        if (gain <= 0) {
+            return {
+                taxableEstate: 0,
+                inheritanceTax: 0,
+                effectiveRate: 0,
+                breakdowns: [],
+            };
+        }
+
+        const taxableGain = gain * this._rules.inclusionRate;
+        const { tax, breakdowns } = this.applyBrackets(taxableGain, this._rules.taxBrackets);
+
+        return {
+            taxableEstate: taxableGain,
+            inheritanceTax: tax,
+            effectiveRate: gain > 0 ? (tax / gain) * 100 : 0,
+            breakdowns,
+        };
+    }
+
+    private applyBrackets(
+        taxableAmount: number,
+        brackets: TaxBracket[],
+    ): { tax: number; breakdowns: Breakdown[] } {
+        let tax = 0;
+        const breakdowns: Breakdown[] = [];
+
+        for (const bracket of brackets) {
+            if (taxableAmount <= bracket.from) break;
+
+            const upper = bracket.to ?? taxableAmount;
+            const taxable = Math.min(upper, taxableAmount) - bracket.from;
+
+            if (taxable > 0) {
+                const bracketTax = taxable * bracket.rate;
+                tax += bracketTax;
+
+                breakdowns.push({
+                    from: `${bracket.from}`,
+                    to: `${bracket.to ?? 'Above'}`,
+                    rate: bracket.rate,
+                    amount: bracketTax,
+                });
+            }
+        }
+
+        return { tax, breakdowns };
+    }
+}

package/src/inheritance-tax/canada/domain/types.ts

@@ -0,0 +1,24 @@
+import { Breakdown } from "../../domain/types";
+
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+
+export interface Rules {
+    inclusionRate: number;
+    taxBrackets: TaxBracket[];
+}
+
+export interface Input {
+    estateValue: number;
+    adjustedCostBase: number;
+}
+
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/src/inheritance-tax/domain/types.ts

@@ -0,0 +1,19 @@
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+
+export interface Breakdown {
+    from: string;
+    to: string;
+    rate: number;
+    amount: number;
+}
+
+export interface Result {
+    taxableEstate: number;
+    inheritanceTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/src/inheritance-tax/france/FranceInheritanceTaxService.ts

@@ -0,0 +1,5 @@
+import { Result } from "./domain/types";
+
+export interface FranceInheritanceTaxService {
+    calculate(): Result;
+}