policyengine-uk 2.35.0__py3-none-any.whl

policyengine_uk/variables/gov/dwp/working_tax_credit_pre_minimum.py

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+from policyengine_uk.model_api import *
+
+
+class working_tax_credit_pre_minimum(Variable):
+    value_type = float
+    entity = BenUnit
+    label = "Working Tax Credit pre-minimum"
+    documentation = (
+        "Working Tax Credit amount before the minimum tax credit is applied"
+    )
+    defined_for = "would_claim_WTC"
+    definition_period = YEAR
+    unit = GBP
+
+    def formula(benunit, period, parameters):
+        return max_(
+            0,
+            benunit("WTC_maximum_rate", period)
+            - benunit("tax_credits_reduction", period),
+        )

policyengine_uk/variables/gov/dwp/working_tax_credit_reported.py

@@ -0,0 +1,10 @@
+from policyengine_uk.model_api import *
+
+
+class working_tax_credit_reported(Variable):
+    value_type = float
+    entity = Person
+    label = "Working Tax Credit"
+    definition_period = YEAR
+    unit = GBP
+    uprating = "gov.obr.consumer_price_index"

policyengine_uk/variables/gov/dwp/would_claim_CTC.py

@@ -0,0 +1,18 @@
+from policyengine_uk.model_api import *
+
+
+class would_claim_CTC(Variable):
+    value_type = bool
+    entity = BenUnit
+    label = "Would claim Child Tax Credit"
+    documentation = (
+        "Whether this family would claim Child Tax Credit if eligible"
+    )
+    definition_period = YEAR
+
+    def formula(benunit, period, parameters):
+        reported_ctc = add(benunit, period, ["child_tax_credit_reported"]) > 0
+        claims_all_entitled_benefits = benunit(
+            "claims_all_entitled_benefits", period
+        )
+        return reported_ctc | claims_all_entitled_benefits

policyengine_uk/variables/gov/dwp/would_claim_IS.py

@@ -0,0 +1,18 @@
+from policyengine_uk.model_api import *
+
+
+class would_claim_IS(Variable):
+    value_type = bool
+    entity = BenUnit
+    label = "Would claim Income Support"
+    documentation = (
+        "Whether this family would claim Income Support if eligible"
+    )
+    definition_period = YEAR
+
+    def formula(benunit, period, parameters):
+        reported_is = add(benunit, period, ["income_support_reported"]) > 0
+        claims_all_entitled_benefits = benunit(
+            "claims_all_entitled_benefits", period
+        )
+        return reported_is | claims_all_entitled_benefits

policyengine_uk/variables/gov/dwp/would_claim_WTC.py

@@ -0,0 +1,20 @@
+from policyengine_uk.model_api import *
+
+
+class would_claim_WTC(Variable):
+    value_type = bool
+    entity = BenUnit
+    label = "Would claim Working Tax Credit"
+    documentation = (
+        "Whether this family would claim Working Tax Credit if eligible"
+    )
+    definition_period = YEAR
+
+    def formula(benunit, period, parameters):
+        reported_wtc = (
+            add(benunit, period, ["working_tax_credit_reported"]) > 0
+        )
+        claims_all_entitled_benefits = benunit(
+            "claims_all_entitled_benefits", period
+        )
+        return reported_wtc | claims_all_entitled_benefits

policyengine_uk/variables/gov/dwp/wtc_entitlement.py

@@ -0,0 +1,17 @@
+from policyengine_uk.model_api import *
+
+
+class wtc_entitlement(Variable):
+    label = "WTC entitlement"
+    entity = BenUnit
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    defined_for = "is_WTC_eligible"
+
+    def formula(benunit, period, parameters):
+        return where(
+            benunit("tax_credits", period) > 0,
+            benunit("working_tax_credit_pre_minimum", period),
+            0,
+        )

policyengine_uk/variables/gov/gov_balance.py

@@ -0,0 +1,12 @@
+from policyengine_uk.model_api import *
+
+
+class gov_balance(Variable):
+    label = "government balance"
+    documentation = "Government deficit impact in respect of this household."
+    entity = Household
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    adds = ["gov_tax"]
+    subtracts = ["gov_spending"]

policyengine_uk/variables/gov/gov_spending.py

@@ -0,0 +1,52 @@
+from policyengine_uk.model_api import *
+
+
+class gov_spending(Variable):
+    label = "government spending"
+    documentation = "Government spending impact in respect of this household."
+    entity = Household
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    adds = [
+        "child_benefit",
+        "esa_income",
+        "esa_contrib",
+        "housing_benefit",
+        "income_support",
+        "jsa_income",
+        "jsa_contrib",
+        "pension_credit",
+        "universal_credit",
+        "working_tax_credit",
+        "child_tax_credit",
+        "attendance_allowance",
+        "afcs",
+        "bsp",
+        "carers_allowance",
+        "dla",
+        "iidb",
+        "incapacity_benefit",
+        "pip",
+        "sda",
+        "state_pension",
+        "maternity_allowance",
+        "statutory_sick_pay",
+        "statutory_maternity_pay",
+        "ssmg",
+        "basic_income",
+        "epg_subsidy",
+        "cost_of_living_support_payment",
+        "energy_bills_rebate",
+        "winter_fuel_allowance",
+        "pawhp",
+        "other_public_spending_budget_change",
+        "tax_free_childcare",
+        "extended_childcare_entitlement",
+        "universal_childcare_entitlement",
+        "targeted_childcare_entitlement",
+        "care_to_learn",
+        "dfe_education_spending",
+        "dft_subsidy_spending",
+        "nhs_spending",
+    ]

policyengine_uk/variables/gov/gov_tax.py

@@ -0,0 +1,46 @@
+from policyengine_uk.model_api import *
+
+
+class gov_tax(Variable):
+    label = "government tax revenue"
+    documentation = (
+        "Government tax revenue impact in respect of this household."
+    )
+    entity = Household
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    adds = [
+        "expected_sdlt",
+        "expected_ltt",
+        "expected_lbtt",
+        "corporate_sdlt",
+        "business_rates",
+        "council_tax",
+        "domestic_rates",
+        "fuel_duty",
+        "tv_licence",
+        "wealth_tax",
+        "non_primary_residence_wealth_tax",
+        "income_tax",
+        "national_insurance",
+        "LVT",
+        "carbon_tax",
+        "vat_change",
+        "capital_gains_tax",
+        "private_school_vat",
+        "corporate_incident_tax_revenue_change",
+        "consumer_incident_tax_revenue_change",
+        "high_income_incident_tax_change",
+        "ni_employer",
+        "student_loan_repayments",
+    ]
+
+    def formula(household, period, parameters):
+        variables = list(gov_tax.adds)
+        if parameters(period).gov.contrib.abolish_council_tax:
+            variables = [
+                variable for variable in variables if variable != "council_tax"
+            ]
+
+        return add(household, period, variables)

policyengine_uk/variables/gov/hmrc/baseline_business_rates.py

@@ -0,0 +1,22 @@
+from policyengine_uk.model_api import *
+
+
+class baseline_business_rates(Variable):
+    label = "Baseline business rates incidence"
+    documentation = (
+        "Total incidence from business rates exposure in the baseline"
+    )
+    entity = Household
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+
+    def formula(household, period, parameters):
+        br = parameters(period).gov.hmrc.business_rates.statistics.revenue
+        total_revenue = (
+            br.ENGLAND  # HMRC
+            + br.SCOTLAND  # Revenue Scotland
+            + br.WALES  # Welsh Revenue Authority
+            + br.NORTHERN_IRELAND  # HMRC
+        )
+        return household("shareholding", period) * total_revenue

policyengine_uk/variables/gov/hmrc/baseline_child_benefit_entitlement.py

@@ -0,0 +1,8 @@
+from policyengine_uk.model_api import *
+
+
+class baseline_child_benefit_entitlement(Variable):
+    label = "Child Benefit (baseline)"
+    entity = BenUnit
+    definition_period = YEAR
+    value_type = float

policyengine_uk/variables/gov/hmrc/baseline_vat.py

@@ -0,0 +1,21 @@
+from policyengine_uk.model_api import *
+
+
+class baseline_vat(Variable):
+    label = "baseline VAT"
+    entity = Household
+    definition_period = YEAR
+    value_type = float
+    unit = "currency-GBP"
+
+    def formula(household, period, parameters):
+        full_rate_consumption = household("full_rate_vat_consumption", period)
+        reduced_rate_consumption = household(
+            "reduced_rate_vat_consumption", period
+        )
+        p = parameters(period).baseline.gov
+        raw_vat = (
+            full_rate_consumption * p.hmrc.vat.standard_rate
+            + reduced_rate_consumption * p.hmrc.vat.reduced_rate
+        )
+        return raw_vat / p.simulation.microdata_vat_coverage

policyengine_uk/variables/gov/hmrc/benunit_tax.py

@@ -0,0 +1,11 @@
+from policyengine_uk.model_api import *
+
+
+class benunit_tax(Variable):
+    value_type = float
+    entity = BenUnit
+    label = "Benefit unit tax paid"
+    definition_period = YEAR
+    unit = GBP
+
+    adds = ["tax"]

policyengine_uk/variables/gov/hmrc/business_rates.py

@@ -0,0 +1,15 @@
+from policyengine_uk.model_api import *
+from policyengine_uk.variables.gov.hmrc.baseline_business_rates import (
+    baseline_business_rates,
+)
+
+
+class business_rates(Variable):
+    label = "Business rates incidence"
+    documentation = "Total incidence from exposure to business rates via corporate shareholdings"
+    entity = Household
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+
+    formula = baseline_business_rates.formula

policyengine_uk/variables/gov/hmrc/capital_gains_tax/adult_index_cg.py

@@ -0,0 +1,19 @@
+from policyengine_uk.model_api import *
+from policyengine_core.simulations import *
+
+
+class adult_index_cg(Variable):
+    value_type = int
+    entity = Person
+    label = "index of adult in household, ranked by capital gains"
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        return (
+            person.get_rank(
+                person.household,
+                -person("capital_gains_before_response", period),
+                condition=person("is_adult", period),
+            )
+            + 1
+        )

policyengine_uk/variables/gov/hmrc/capital_gains_tax/capital_gains_before_response.py

@@ -0,0 +1,11 @@
+from policyengine_uk.model_api import *
+from policyengine_core.simulations import *
+
+
+class capital_gains_before_response(Variable):
+    label = "capital gains before responses"
+    entity = Person
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    uprating = "gov.obr.non_labour_income"

policyengine_uk/variables/gov/hmrc/capital_gains_tax/capital_gains_behavioural_response.py

@@ -0,0 +1,33 @@
+from policyengine_uk.model_api import *
+from policyengine_core.simulations import *
+
+
+class capital_gains_behavioural_response(Variable):
+    value_type = float
+    entity = Person
+    label = "capital gains behavioral response"
+    unit = GBP
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        simulation = person.simulation
+        if simulation.baseline is None:
+            return 0
+
+        if (
+            parameters(
+                period
+            ).gov.simulation.capital_gains_responses.elasticity
+            == 0
+        ):
+            return 0
+
+        capital_gains = person("capital_gains_before_response", period)
+        tax_rate_change = person("relative_capital_gains_mtr_change", period)
+        elasticity = person("capital_gains_elasticity", period)
+
+        # Calculate response using log differences
+        response_factor = np.exp(elasticity * tax_rate_change) - 1
+        response = capital_gains * response_factor
+
+        return response

policyengine_uk/variables/gov/hmrc/capital_gains_tax/capital_gains_elasticity.py

@@ -0,0 +1,14 @@
+from policyengine_uk.model_api import *
+from policyengine_core.simulations import *
+
+
+class capital_gains_elasticity(Variable):
+    value_type = float
+    entity = Person
+    label = "elasticity of capital gains realizations"
+    unit = "/1"
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        gov = parameters(period).gov
+        return gov.simulation.capital_gains_responses.elasticity

policyengine_uk/variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py

@@ -0,0 +1,43 @@
+from policyengine_uk.model_api import *
+from policyengine_core.holders import Holder
+
+
+class capital_gains_tax(Variable):
+    label = "capital gains tax"
+    entity = Person
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+
+    def formula(person, period, parameters):
+        hmrc = parameters(period).gov.hmrc
+        cgt = hmrc.cgt
+        it = hmrc.income_tax
+
+        ani = person("adjusted_net_income", period)
+        gains = max_(0, person("capital_gains", period))
+        aea = cgt.annual_exempt_amount
+        gains_less_aea = max_(0, gains - aea)
+        basic_rate_limit = it.rates.uk.thresholds[1]
+        remaining_basic_rate_band = max_(basic_rate_limit - ani, 0)
+
+        basic_rate_applicable_cg = min_(
+            gains_less_aea, remaining_basic_rate_band
+        )
+        higher_and_add_rate_applicable_cg = max_(
+            gains_less_aea - remaining_basic_rate_band, 0
+        )
+        higher_rate_limit = it.rates.uk.thresholds[2]
+        higher_rate_applicable_cg = min_(
+            higher_and_add_rate_applicable_cg,
+            higher_rate_limit - basic_rate_limit,
+        )
+        add_rate_applicable_cg = max_(
+            higher_and_add_rate_applicable_cg - higher_rate_applicable_cg, 0
+        )
+
+        basic_rate_tax = basic_rate_applicable_cg * cgt.basic_rate
+        higher_rate_tax = higher_rate_applicable_cg * cgt.higher_rate
+        add_rate_tax = add_rate_applicable_cg * cgt.additional_rate
+
+        return basic_rate_tax + higher_rate_tax + add_rate_tax

policyengine_uk/variables/gov/hmrc/capital_gains_tax/marginal_tax_rate_on_capital_gains.py

@@ -0,0 +1,50 @@
+from policyengine_uk.model_api import *
+from policyengine_core.simulations import *
+
+
+class marginal_tax_rate_on_capital_gains(Variable):
+    label = "capital gains marginal tax rate"
+    documentation = "Percent of marginal capital gains that do not increase household net income."
+    entity = Person
+    definition_period = YEAR
+    value_type = float
+    unit = "/1"
+
+    def formula(person, period, parameters):
+        mtr_values = np.zeros(person.count, dtype=np.float32)
+        simulation = person.simulation
+        DELTA = 1_000
+        adult_index_values = person("adult_index_cg", period)
+        for adult_index in [1, 2]:
+            alt_simulation = simulation.get_branch(
+                f"adult_{adult_index}_cg_rise"
+            )
+            mask = adult_index_values == adult_index
+            for variable in simulation.tax_benefit_system.variables:
+                variable_data = simulation.tax_benefit_system.variables[
+                    variable
+                ]
+                if (
+                    variable not in simulation.input_variables
+                    and not variable_data.is_input_variable()
+                ):
+                    alt_simulation.delete_arrays(variable)
+            alt_simulation.set_input(
+                "capital_gains",
+                period,
+                person("capital_gains", period) + mask * DELTA,
+            )
+            alt_person = alt_simulation.person
+            household_net_income = person.household(
+                "household_net_income", period
+            )
+            household_net_income_higher_earnings = alt_person.household(
+                "household_net_income", period
+            )
+            increase = (
+                household_net_income_higher_earnings - household_net_income
+            )
+            mtr_values += where(mask, 1 - increase / DELTA, 0)
+
+            del simulation.branches[f"adult_{adult_index}_cg_rise"]
+        return mtr_values

policyengine_uk/variables/gov/hmrc/capital_gains_tax/relative_capital_gains_mtr_change.py

@@ -0,0 +1,59 @@
+from policyengine_uk.model_api import *
+from policyengine_core.simulations import *
+
+
+class relative_capital_gains_mtr_change(Variable):
+    value_type = float
+    entity = Person
+    label = "relative change in capital gains tax rate"
+    unit = "/1"
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        simulation: Simulation = person.simulation
+        baseline_branch = simulation.get_branch("baseline").get_branch(
+            "baseline_cgr_measurement"
+        )
+        baseline_branch.set_input(
+            "capital_gains_before_response",
+            period,
+            person("capital_gains_before_response", period),
+        )
+        baseline_person = baseline_branch.populations["person"]
+        baseline_branch.tax_benefit_system.neutralize_variable(
+            "capital_gains_behavioural_response"
+        )
+        baseline_branch.set_input(
+            "capital_gains_before_response",
+            period,
+            person("capital_gains_before_response", period),
+        )
+        baseline_mtr = baseline_person(
+            "marginal_tax_rate_on_capital_gains", period
+        )
+        del simulation.branches["baseline"].branches[
+            "baseline_cgr_measurement"
+        ]
+
+        measurement_branch = simulation.get_branch("cgr_measurement")
+        measurement_branch.tax_benefit_system.neutralize_variable(
+            "capital_gains_behavioural_response"
+        )
+        measurement_branch.set_input(
+            "capital_gains_before_response",
+            period,
+            person("capital_gains_before_response", period),
+        )
+        measurement_person = measurement_branch.populations["person"]
+        reform_mtr = measurement_person(
+            "marginal_tax_rate_on_capital_gains", period
+        )
+        del simulation.branches["cgr_measurement"]
+
+        # Handle zeros in tax rates to prevent log(0)
+        min_rate = 0.001
+        baseline_mtr_adj = np.maximum(baseline_mtr, min_rate)
+        reform_mtr_adj = np.maximum(reform_mtr, min_rate)
+
+        # Calculate log difference
+        return np.log(reform_mtr_adj) - np.log(baseline_mtr_adj)

policyengine_uk/variables/gov/hmrc/child_benefit.py

@@ -0,0 +1,13 @@
+from policyengine_uk.model_api import *
+
+
+class child_benefit(Variable):
+    label = "Child Benefit"
+    documentation = "Total Child Benefit for the benefit unit"
+    entity = BenUnit
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    category = BENEFIT
+    defined_for = "would_claim_child_benefit"
+    adds = ["child_benefit_entitlement"]

policyengine_uk/variables/gov/hmrc/child_benefit_entitlement.py

@@ -0,0 +1,11 @@
+from policyengine_uk.model_api import *
+
+
+class child_benefit_entitlement(Variable):
+    label = "CB entitlement"
+    entity = BenUnit
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+
+    adds = ["child_benefit_respective_amount"]

policyengine_uk/variables/gov/hmrc/child_benefit_less_tax_charge.py

@@ -0,0 +1,15 @@
+from policyengine_uk.model_api import *
+
+
+class child_benefit_less_tax_charge(Variable):
+    label = "Child Benefit (less tax charge)"
+    documentation = (
+        "Child Benefit, minus the Child Benefit High-Income Tax Charge"
+    )
+    entity = BenUnit
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+
+    adds = ["child_benefit"]
+    subtracts = ["CB_HITC"]

policyengine_uk/variables/gov/hmrc/child_benefit_opts_out.py

@@ -0,0 +1,27 @@
+from policyengine_uk.model_api import *
+
+
+class child_benefit_opts_out(Variable):
+    label = "opts out of Child Benefit"
+    documentation = (
+        "Whether this family would opt out of receiving Child Benefit payments"
+    )
+    entity = BenUnit
+    definition_period = YEAR
+    value_type = bool
+
+    def formula(benunit, period, parameters):
+        if benunit.simulation.dataset is not None:
+            ani = benunit.members("adjusted_net_income", period)
+            hmrc = parameters(period).gov.hmrc
+            cb_hitc = hmrc.income_tax.charges.CB_HITC
+            cb = hmrc.child_benefit
+            in_phase_out = ani > cb_hitc.phase_out_end
+            return where(
+                benunit.any(in_phase_out),
+                random(benunit) < cb.opt_out_rate,
+                False,
+            )
+        else:
+            # If we're not in a microsimulation, assume the family would not opt out
+            return False

policyengine_uk/variables/gov/hmrc/child_benefit_reported.py

@@ -0,0 +1,11 @@
+from policyengine_uk.model_api import *
+
+
+class child_benefit_reported(Variable):
+    label = "Child Benefit (reported amount)"
+    documentation = "Reported amount received for Child Benefit"
+    entity = Person
+    definition_period = YEAR
+    value_type = float
+    unit = GBP
+    uprating = "gov.obr.consumer_price_index"

policyengine_uk/variables/gov/hmrc/child_benefit_respective_amount.py

@@ -0,0 +1,31 @@
+from policyengine_uk.model_api import *
+
+
+class child_benefit_respective_amount(Variable):
+    label = "Child Benefit (respective amount)"
+    documentation = "The amount of this benefit unit's Child Benefit which is in respect of this person"
+    entity = Person
+    definition_period = MONTH
+    value_type = float
+    unit = GBP
+    reference = (
+        "https://www.legislation.gov.uk/ukpga/1992/4/part/IX",
+        "https://www.legislation.gov.uk/uksi/2006/965/regulation/2",
+    )
+    defined_for = "is_child_or_QYP"
+
+    def formula(person, period, parameters):
+        eligible = True
+        if parameters(
+            period
+        ).gov.contrib.ubi_center.basic_income.interactions.withdraw_cb:
+            eligible &= (
+                person.benunit.sum(person("basic_income", period.this_year))
+                == 0
+            )
+        is_eldest = person("is_eldest_child", period.this_year)
+        child_benefit = parameters(period).gov.hmrc.child_benefit.amount
+        amount = where(
+            is_eldest, child_benefit.eldest, child_benefit.additional
+        )
+        return eligible * amount * WEEKS_IN_YEAR / MONTHS_IN_YEAR