taxcalc 4.2.1__py3-none-any.whl → 4.2.2__py3-none-any.whl

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Files changed (123) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/assumptions/ASSUMPTIONS.md +53 -0
  3. taxcalc/assumptions/README.md +17 -0
  4. taxcalc/assumptions/economic_assumptions_template.json +77 -0
  5. taxcalc/calcfunctions.py +7 -4
  6. taxcalc/data.py +10 -5
  7. taxcalc/policy_current_law.json +2033 -184
  8. taxcalc/reforms/2017_law.json +125 -0
  9. taxcalc/reforms/2017_law.out.csv +10 -0
  10. taxcalc/reforms/ARPA.json +78 -0
  11. taxcalc/reforms/ARPA.out.csv +10 -0
  12. taxcalc/reforms/BrownKhanna.json +23 -0
  13. taxcalc/reforms/BrownKhanna.out.csv +10 -0
  14. taxcalc/reforms/CARES.json +40 -0
  15. taxcalc/reforms/CARES.out.csv +10 -0
  16. taxcalc/reforms/ConsolidatedAppropriationsAct2021.json +15 -0
  17. taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv +10 -0
  18. taxcalc/reforms/Larson2019.json +36 -0
  19. taxcalc/reforms/Larson2019.out.csv +10 -0
  20. taxcalc/reforms/README.md +22 -0
  21. taxcalc/reforms/REFORMS.md +92 -0
  22. taxcalc/reforms/Renacci.json +61 -0
  23. taxcalc/reforms/Renacci.out.csv +10 -0
  24. taxcalc/reforms/SandersDeFazio.json +15 -0
  25. taxcalc/reforms/SandersDeFazio.out.csv +10 -0
  26. taxcalc/reforms/TCJA.json +160 -0
  27. taxcalc/reforms/TCJA.md +48 -0
  28. taxcalc/reforms/TCJA.out.csv +10 -0
  29. taxcalc/reforms/Trump2016.json +71 -0
  30. taxcalc/reforms/Trump2016.out.csv +10 -0
  31. taxcalc/reforms/Trump2017.json +51 -0
  32. taxcalc/reforms/Trump2017.out.csv +10 -0
  33. taxcalc/reforms/archive/Clinton2016.json +56 -0
  34. taxcalc/reforms/archive/RyanBrady.json +104 -0
  35. taxcalc/reforms/archive/TCJA_House.json +144 -0
  36. taxcalc/reforms/archive/TCJA_House_Amended.json +152 -0
  37. taxcalc/reforms/archive/TCJA_Reconciliation.json +187 -0
  38. taxcalc/reforms/archive/TCJA_Senate.json +116 -0
  39. taxcalc/reforms/archive/TCJA_Senate_111417.json +169 -0
  40. taxcalc/reforms/archive/TCJA_Senate_120117.json +174 -0
  41. taxcalc/reforms/cases.csv +10 -0
  42. taxcalc/reforms/clp.out.csv +10 -0
  43. taxcalc/reforms/ext.json +59 -0
  44. taxcalc/reforms/growfactors_ext.csv +65 -0
  45. taxcalc/reforms/ptaxes0.json +37 -0
  46. taxcalc/reforms/ptaxes0.out.csv +10 -0
  47. taxcalc/reforms/ptaxes1.json +21 -0
  48. taxcalc/reforms/ptaxes1.out.csv +10 -0
  49. taxcalc/reforms/ptaxes2.json +18 -0
  50. taxcalc/reforms/ptaxes2.out.csv +10 -0
  51. taxcalc/reforms/ptaxes3.json +28 -0
  52. taxcalc/reforms/ptaxes3.out.csv +10 -0
  53. taxcalc/reforms/rounding2022.json +153 -0
  54. taxcalc/reforms/rounding2022.out.csv +10 -0
  55. taxcalc/tests/benefits_expect.csv +169 -0
  56. taxcalc/tests/cmpi_cps_expect.txt +132 -0
  57. taxcalc/tests/cmpi_puf_expect.txt +132 -0
  58. taxcalc/tests/conftest.py +143 -0
  59. taxcalc/tests/cpscsv_agg_expect.csv +26 -0
  60. taxcalc/tests/puf_var_correl_coeffs_2016.csv +80 -0
  61. taxcalc/tests/puf_var_wght_means_by_year.csv +80 -0
  62. taxcalc/tests/pufcsv_agg_expect.csv +26 -0
  63. taxcalc/tests/pufcsv_mtr_expect.txt +63 -0
  64. taxcalc/tests/reforms.json +649 -0
  65. taxcalc/tests/reforms_expect.csv +65 -0
  66. taxcalc/tests/test_4package.py +67 -0
  67. taxcalc/tests/test_benefits.py +86 -0
  68. taxcalc/tests/test_calcfunctions.py +871 -0
  69. taxcalc/tests/test_calculator.py +1021 -0
  70. taxcalc/tests/test_compare.py +336 -0
  71. taxcalc/tests/test_compatible_data.py +338 -0
  72. taxcalc/tests/test_consumption.py +144 -0
  73. taxcalc/tests/test_cpscsv.py +163 -0
  74. taxcalc/tests/test_data.py +133 -0
  75. taxcalc/tests/test_decorators.py +332 -0
  76. taxcalc/tests/test_growdiff.py +102 -0
  77. taxcalc/tests/test_growfactors.py +94 -0
  78. taxcalc/tests/test_parameters.py +617 -0
  79. taxcalc/tests/test_policy.py +1575 -0
  80. taxcalc/tests/test_puf_var_stats.py +194 -0
  81. taxcalc/tests/test_pufcsv.py +385 -0
  82. taxcalc/tests/test_records.py +234 -0
  83. taxcalc/tests/test_reforms.py +385 -0
  84. taxcalc/tests/test_responses.py +41 -0
  85. taxcalc/tests/test_taxcalcio.py +755 -0
  86. taxcalc/tests/test_tmdcsv.py +38 -0
  87. taxcalc/tests/test_utils.py +792 -0
  88. taxcalc/tmd_growfactors.csv +54 -54
  89. taxcalc/tmd_weights.csv.gz +0 -0
  90. taxcalc/validation/CSV_INPUT_VARS.md +29 -0
  91. taxcalc/validation/CSV_OUTPUT_VARS.md +63 -0
  92. taxcalc/validation/README.md +68 -0
  93. taxcalc/validation/taxsim35/Differences_Explained.md +54 -0
  94. taxcalc/validation/taxsim35/README.md +139 -0
  95. taxcalc/validation/taxsim35/expected_differences/a17-taxdiffs-expect.csv +25 -0
  96. taxcalc/validation/taxsim35/expected_differences/a18-taxdiffs-expect.csv +25 -0
  97. taxcalc/validation/taxsim35/expected_differences/a19-taxdiffs-expect.csv +25 -0
  98. taxcalc/validation/taxsim35/expected_differences/a20-taxdiffs-expect.csv +25 -0
  99. taxcalc/validation/taxsim35/expected_differences/a21-taxdiffs-expect.csv +25 -0
  100. taxcalc/validation/taxsim35/expected_differences/b17-taxdiffs-expect.csv +25 -0
  101. taxcalc/validation/taxsim35/expected_differences/b18-taxdiffs-expect.csv +25 -0
  102. taxcalc/validation/taxsim35/expected_differences/b19-taxdiffs-expect.csv +25 -0
  103. taxcalc/validation/taxsim35/expected_differences/b20-taxdiffs-expect.csv +25 -0
  104. taxcalc/validation/taxsim35/expected_differences/b21-taxdiffs-expect.csv +25 -0
  105. taxcalc/validation/taxsim35/expected_differences/c17-taxdiffs-expect.csv +25 -0
  106. taxcalc/validation/taxsim35/expected_differences/c18-taxdiffs-expect.csv +25 -0
  107. taxcalc/validation/taxsim35/expected_differences/c19-taxdiffs-expect.csv +25 -0
  108. taxcalc/validation/taxsim35/input_setup.py +67 -0
  109. taxcalc/validation/taxsim35/main_comparison.py +183 -0
  110. taxcalc/validation/taxsim35/prepare_taxcalc_input.py +161 -0
  111. taxcalc/validation/taxsim35/process_taxcalc_output.py +140 -0
  112. taxcalc/validation/taxsim35/taxsim_emulation.json +49 -0
  113. taxcalc/validation/taxsim35/taxsim_input.py +321 -0
  114. taxcalc/validation/taxsim35/tc_sims.py +98 -0
  115. taxcalc/validation/taxsim35/tests_35.py +80 -0
  116. taxcalc/validation/tests_35.sh +13 -0
  117. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/METADATA +3 -4
  118. taxcalc-4.2.2.dist-info/RECORD +144 -0
  119. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/WHEEL +1 -1
  120. taxcalc-4.2.1.dist-info/RECORD +0 -34
  121. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/LICENSE +0 -0
  122. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/entry_points.txt +0 -0
  123. {taxcalc-4.2.1.dist-info → taxcalc-4.2.2.dist-info}/top_level.txt +0 -0
taxcalc/tests/conftest.py ADDED
@@ -0,0 +1,143 @@
1
+ import os
2
+ import time
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+ import glob
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+ import numpy
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+ import pandas
6
+ import pytest
7
+
8
+
9
+ # convert all numpy warnings into errors so they can be detected in tests
10
+ numpy.seterr(all='raise')
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+
12
+
13
+ @pytest.fixture
14
+ def skip_jit(monkeypatch):
15
+ monkeypatch.setenv("TESTING", "True")
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+ yield
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+
18
+
19
+ @pytest.fixture(scope='session')
20
+ def tests_path():
21
+ return os.path.abspath(os.path.dirname(__file__))
22
+
23
+
24
+ @pytest.fixture(scope='session')
25
+ def cps_path(tests_path):
26
+ return os.path.join(tests_path, '..', 'cps.csv.gz')
27
+
28
+
29
+ @pytest.fixture(scope='session')
30
+ def cps_fullsample(cps_path):
31
+ return pandas.read_csv(cps_path)
32
+
33
+
34
+ @pytest.fixture(scope='session')
35
+ def cps_subsample(cps_fullsample):
36
+ # draw smaller cps.csv subsample than in test_cpscsv.py
37
+ return cps_fullsample.sample(frac=0.01, random_state=123456789)
38
+
39
+
40
+ @pytest.fixture(scope='session')
41
+ def puf_path(tests_path):
42
+ return os.path.join(tests_path, '..', '..', 'puf.csv')
43
+
44
+
45
+ @pytest.fixture(scope='session')
46
+ def puf_fullsample(puf_path):
47
+ return pandas.read_csv(puf_path)
48
+
49
+
50
+ @pytest.fixture(scope='session')
51
+ def puf_subsample(puf_fullsample):
52
+ # draw same puf.csv subsample as in test_pufcsv.py
53
+ return puf_fullsample.sample(frac=0.05, random_state=2222)
54
+
55
+
56
+ @pytest.fixture(scope='session')
57
+ def tmd_path(tests_path):
58
+ return os.path.join(tests_path, '..', '..', 'tmd.csv')
59
+
60
+
61
+ @pytest.fixture(scope='session')
62
+ def tmd_fullsample(tmd_path):
63
+ return pandas.read_csv(tmd_path)
64
+
65
+
66
+ @pytest.fixture(scope='session', name='test_reforms_init')
67
+ def fixture_test_reforms(tests_path):
68
+ """
69
+ Execute logic only once rather than on each pytest-xdist node.
70
+ """
71
+ # pylint: disable=too-many-locals
72
+ num_reforms = 64 # must be same as NUM_REFORMS in test_reforms.py
73
+ handling_logic = ('PYTEST_XDIST_WORKER' not in os.environ or
74
+ os.environ['PYTEST_XDIST_WORKER'] == 'gw0')
75
+ initfile = os.path.join(tests_path, 'reforms_actual_init')
76
+ actfile_path = os.path.join(tests_path, 'reforms_actual.csv')
77
+ afiles = os.path.join(tests_path, 'reform_actual_*.csv')
78
+ wait_secs = 1
79
+ max_waits = 180
80
+ # test_reforms setup
81
+ if handling_logic:
82
+ # remove reforms_actual.csv file if exists
83
+ if os.path.isfile(actfile_path):
84
+ os.remove(actfile_path)
85
+ # remove all reform_actual_*.csv files
86
+ for afile in glob.glob(afiles):
87
+ os.remove(afile)
88
+ # create reforms_actual_init file
89
+ with open(initfile, 'w') as ifile:
90
+ ifile.write('test_reforms initialization done')
91
+ else:
92
+ num_waits = 0
93
+ while not os.path.isfile(initfile):
94
+ time.sleep(wait_secs)
95
+ num_waits += 1
96
+ assert num_waits <= max_waits
97
+ # yield while tests execute
98
+ yield num_reforms
99
+ # test_reforms teardown
100
+ if handling_logic:
101
+ # wait for all actual results files to be written
102
+ num_waits = 0
103
+ while len(glob.glob(afiles)) != num_reforms:
104
+ time.sleep(wait_secs)
105
+ num_waits += 1
106
+ assert num_waits <= max_waits
107
+ # compare actual and expected results for each test
108
+ # ... read expected results
109
+ efile_path = os.path.join(tests_path, 'reforms_expect.csv')
110
+ with open(efile_path, 'r') as efile:
111
+ expect_lines = efile.readlines()
112
+ # ... compare actual and expected results for each test
113
+ diffs = False
114
+ actfile = open(actfile_path, 'w')
115
+ actfile.write('rid,res1,res2,res3,res4\n')
116
+ idx = 1 # expect_lines list index
117
+ for rnum in range(1, num_reforms + 1):
118
+ afile_path = os.path.join(tests_path,
119
+ 'reform_actual_{}.csv'.format(rnum))
120
+ with open(afile_path, 'r') as afile:
121
+ actual_lines = afile.readlines()
122
+ os.remove(afile_path)
123
+ actfile.write(actual_lines[1])
124
+ actual = [float(itm) for itm in actual_lines[1].split(',')]
125
+ expect = [float(itm) for itm in expect_lines[idx].split(',')]
126
+ if not numpy.allclose(actual, expect, atol=0.0, rtol=0.0):
127
+ diffs = True
128
+ idx += 1
129
+ actfile.close()
130
+ # remove init file
131
+ os.remove(initfile)
132
+ # remove 'reforms_actual.csv' file if no actual-vs-expect diffs
133
+ if diffs:
134
+ msg = 'ACTUAL AND EXPECTED REFORM RESULTS DIFFER\n'
135
+ msg += '-------------------------------------------------\n'
136
+ msg += '--- ACTUAL RESULTS IN reforms_actual.csv FILE ---\n'
137
+ msg += '--- IF ACTUAL OK, COPY reforms_actual.csv TO ---\n'
138
+ msg += '--- reforms_expect.csv ---\n'
139
+ msg += '--- AND RERUN TEST. ---\n'
140
+ msg += '-------------------------------------------------\n'
141
+ raise ValueError(msg)
142
+ else:
143
+ os.remove(actfile_path)
taxcalc/tests/cpscsv_agg_expect.csv ADDED
@@ -0,0 +1,26 @@
1
+ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
+ Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1
3
+ AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.3,16457.7
4
+ Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,29.8,29.4,30.4,81.1
5
+ Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,887.6,913.8,963.1,2180.7
6
+ Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.5,185.5,187.2,139.1
7
+ Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3549.4,3806.5,3937.8,1613.3
8
+ Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2081.6
9
+ Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10948.3,11426.3,11990.0,11782.5
10
+ Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1937.4,2016.4,2123.2,2339.6
11
+ AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13658.8,14318.8,14984.7,15074.1
12
+ AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.7,0.7,0.6,0.6,17.2
13
+ AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,4.1
14
+ Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1938.1,2017.0,2123.8,2356.8
15
+ Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.4,111.6,112.1,97.7
16
+ Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.3,109.3,111.2,29.9
17
+ Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
+ Other Taxes ($b),5.5,10.7,11.3,12.6,13.9,14.4,16.5,17.6,18.8,19.9
19
+ Ind Income Tax ($b),1018.1,1191.4,1258.9,756.3,951.0,1646.2,1740.0,1813.7,1919.2,2249.0
20
+ Payroll Taxes ($b),1040.8,1141.6,1194.9,1217.9,1318.7,1421.6,1506.7,1582.0,1656.7,1730.7
21
+ Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3246.6,3395.7,3575.9,3979.7
22
+ With Income Tax <= 0 (#m),88.1,96.2,97.0,135.4,127.8,96.1,97.9,99.2,99.6,97.4
23
+ With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.5,71.3,70.7
24
+ UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
+ "Total Benefits, Consumption Value ($b)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5
26
+ Total Benefits Cost ($b),2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5
taxcalc/tests/puf_var_correl_coeffs_2016.csv ADDED
@@ -0,0 +1,80 @@
1
+ ,c00100,c02500,c04470,c04600,c04800,c05200,c07180,c07220,c09600,c11070,c21040,cmbtp,data_source,e00200,e00300,e00400,e00600,e00650,e00700,e00800,e00900,e01100,e01200,e01400,e01500,e01700,e02000,e02100,e02300,e02400,e03150,e03210,e03220,e03230,e03240,e03270,e03290,e03300,e03400,e03500,e07240,e07260,e07300,e07400,e07600,e09700,e09800,e09900,e11200,e17500,e18400,e18500,e19200,e19800,e20100,e20400,e24515,e24518,e26270,e27200,e32800,e58990,e62900,e87521,e87530,eitc,elderly_dependents,g20500,iitax,k1bx14p,k1bx14s,nu06,nu13,p08000,p22250,p23250,payrolltax,pencon_p,pencon_s
2
+ c00100, 1.00, 0.09, 0.55, -0.21, 0.99, 0.99, -0.00, -0.05, 0.06, -0.05, 0.89, 0.02, 0.06, 0.44, 0.41, 0.25, 0.38, 0.33, 0.32, -0.00, 0.08, 0.01, 0.11, 0.10, 0.03, 0.05, 0.45, -0.03, -0.03, 0.04, 0.01, -0.03, -0.02, -0.02, 0.23, 0.15, 0.04, 0.07, 0.00, -0.00, -0.02, 0.04, 0.22, 0.16, 0.06, 0.01, -0.00, 0.00, 0.10, -0.01, 0.60, 0.45, 0.30, 0.32, 0.23, 0.39, 0.14, 0.09, 0.40, 0.01, -0.00, 0.06, 0.23, -0.04, -0.01, -0.05, -0.00, 0.00, 0.95, -0.09, -0.01, 0.00, 0.03, 0.02, 0.09, 0.77, 0.45, 0.18, 0.20
3
+ c02500, 0.09, 1.00, 0.09, -0.13, 0.08, 0.08, -0.05, -0.08, 0.03, -0.08, 0.08, 0.02, 0.08, -0.00, 0.05, 0.13, 0.08, 0.07, 0.04, -0.00, 0.02, 0.00, 0.01, 0.16, 0.13, 0.22, 0.05, -0.01, -0.03, 0.80, 0.01, -0.05, -0.02, -0.02, 0.03, 0.05, -0.02, 0.01, -0.00, 0.00, -0.03, 0.01, 0.00, 0.02, 0.02, -0.00, -0.00, -0.01, 0.00, 0.14, 0.05, 0.17, 0.05, 0.07, 0.03, 0.08, 0.03, 0.01, 0.03, 0.03, -0.05, 0.02, 0.00, -0.06, -0.02, -0.08, -0.00, 0.00, 0.08, -0.02, -0.01, -0.10, -0.14, 0.01, -0.01, 0.05, -0.01, -0.06, 0.09
4
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+ elderly_dependents, -0.00, -0.00, -0.00, 0.01, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.02, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, 0.00, -0.00, -0.00, -0.00, -0.00, 0.00, -0.00, 0.01, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, -0.00, 1.00, -0.00, -0.00, 0.00, 0.00, -0.00, -0.00, -0.00, 0.00, -0.00, -0.00, -0.00, -0.00
69
+ g20500, 0.00, 0.00, 0.01, -0.01, 0.00, 0.00, -0.00, -0.00, 0.00, -0.00, 0.00, 0.00, 0.00, 0.00, 0.00, 0.00, 0.00, 0.00, 0.00, -0.00, 0.00, 0.00, 0.00, 0.01, 0.00, 0.00, 0.00, 0.00, -0.00, -0.00, -0.00, -0.00, -0.00, 0.01, -0.00, 0.01, 0.00, 0.00, -0.00, -0.00, -0.00, -0.00, 0.00, -0.00, -0.00, 0.00, -0.00, 0.03, 0.00, -0.00, 0.00, 0.01, 0.00, 0.00, 0.00, 0.00, -0.00, -0.00, 0.00, -0.00, -0.00, 0.00, 0.00, -0.00, -0.00, -0.00, -0.00, 1.00, 0.00, -0.00, -0.01, -0.00, 0.00, -0.00, -0.00, -0.00, 0.00, 0.00, 0.00
70
+ iitax, 0.95, 0.08, 0.49, -0.22, 0.96, 0.96, -0.01, -0.06, 0.26, -0.05, 0.87, 0.24, 0.05, 0.50, 0.40, 0.24, 0.34, 0.28, 0.33, -0.00, 0.05, 0.01, 0.07, 0.10, 0.03, 0.05, 0.49, -0.03, -0.03, 0.04, 0.01, -0.03, -0.02, -0.02, 0.26, 0.16, 0.05, 0.08, 0.01, -0.01, -0.02, 0.04, 0.16, 0.16, 0.06, 0.01, -0.00, 0.00, 0.10, -0.01, 0.59, 0.44, 0.28, 0.26, 0.18, 0.35, 0.13, 0.09, 0.42, 0.01, -0.00, 0.05, 0.17, -0.04, -0.01, -0.06, -0.00, 0.00, 1.00, -0.09, -0.01, 0.00, 0.03, 0.02, 0.10, 0.66, 0.51, 0.19, 0.21
71
+ k1bx14p, -0.09, -0.02, -0.05, 0.06, -0.09, -0.08, 0.01, 0.02, -0.00, 0.02, -0.08, 0.00, -0.02, -0.04, -0.01, -0.02, -0.02, -0.01, -0.02, 0.00, -0.73, -0.01, 0.00, -0.01, -0.00, -0.01, 0.01, -0.06, 0.01, -0.00, -0.02, 0.01, 0.01, 0.01, -0.01, -0.09, -0.03, -0.17, 0.00, 0.00, 0.01, -0.00, -0.06, -0.01, -0.01, 0.00, 0.00, -0.00, -0.02, 0.00, -0.06, -0.08, -0.03, -0.04, -0.01, -0.02, -0.02, 0.00, 0.01, -0.00, -0.00, -0.00, -0.06, 0.02, 0.00, 0.02, 0.00, -0.00, -0.09, 1.00, 0.06, 0.00, -0.01, -0.00, 0.00, -0.02, -0.04, -0.02, -0.02
72
+ k1bx14s, -0.01, -0.01, -0.00, 0.02, -0.01, -0.01, 0.00, 0.00, 0.00, 0.01, -0.01, -0.00, -0.00, -0.00, -0.00, -0.00, 0.00, 0.00, 0.00, 0.00, -0.25, 0.00, 0.00, -0.01, -0.00, -0.00, 0.02, -0.06, 0.00, -0.00, -0.01, 0.00, 0.00, 0.00, 0.01, -0.02, -0.02, -0.10, 0.00, 0.00, 0.00, 0.00, -0.00, 0.01, -0.00, -0.00, 0.00, 0.00, -0.01, 0.00, -0.00, -0.02, -0.01, 0.00, -0.00, -0.00, 0.00, 0.00, 0.02, -0.00, -0.00, -0.00, -0.00, 0.00, 0.00, 0.00, 0.00, -0.01, -0.01, 0.06, 1.00, -0.00, -0.00, -0.00, 0.00, 0.00, 0.00, -0.01, -0.01
73
+ nu06, 0.00, -0.10, 0.00, 0.35, 0.00, 0.00, 0.09, 0.23, -0.00, 0.26, 0.00, -0.00, 0.06, 0.02, -0.01, -0.01, -0.01, -0.01, 0.00, -0.00, 0.00, -0.00, -0.00, -0.02, -0.02, -0.04, 0.01, 0.00, 0.01, -0.14, 0.00, 0.01, 0.03, 0.01, -0.00, 0.04, 0.02, 0.01, -0.00, -0.00, 0.01, -0.00, 0.00, 0.00, -0.00, -0.00, 0.01, 0.01, 0.01, -0.02, 0.01, 0.02, 0.02, -0.00, -0.00, -0.01, -0.00, 0.00, 0.01, -0.00, 0.11, -0.00, 0.00, 0.08, 0.00, 0.23, -0.00, -0.00, 0.00, 0.00, -0.00, 1.00, 0.68, 0.00, 0.00, -0.00, 0.04, -0.00, 0.02
74
+ nu13, 0.03, -0.14, 0.02, 0.48, 0.03, 0.03, 0.15, 0.35, -0.00, 0.37, 0.03, -0.00, 0.09, 0.06, -0.00, -0.01, -0.01, -0.01, 0.01, -0.00, 0.01, -0.00, -0.00, -0.02, -0.03, -0.05, 0.02, 0.00, 0.01, -0.19, 0.01, 0.00, 0.04, 0.02, 0.01, 0.08, 0.05, 0.04, 0.00, -0.01, 0.01, 0.01, 0.01, 0.00, 0.00, -0.00, 0.01, 0.02, 0.05, -0.02, 0.03, 0.07, 0.05, 0.00, -0.00, -0.00, -0.00, 0.00, 0.03, -0.01, 0.18, 0.00, 0.01, 0.10, 0.01, 0.28, -0.00, 0.00, 0.03, -0.01, -0.00, 0.68, 1.00, 0.00, 0.01, 0.01, 0.10, 0.07, 0.09
75
+ p08000, 0.02, 0.01, 0.01, -0.01, 0.02, 0.02, 0.00, -0.00, 0.01, -0.00, 0.02, 0.01, 0.01, 0.01, 0.01, 0.02, 0.01, 0.01, 0.01, -0.00, 0.00, -0.00, 0.00, 0.00, -0.00, 0.00, 0.01, 0.00, -0.00, 0.00, 0.01, -0.00, 0.00, -0.00, 0.01, 0.01, 0.01, 0.01, -0.00, -0.00, -0.00, 0.00, -0.00, 0.00, -0.00, -0.00, -0.00, 0.00, 0.00, 0.00, 0.01, 0.02, 0.01, 0.00, 0.00, 0.01, -0.00, 0.00, 0.01, -0.00, 0.00, -0.00, -0.00, -0.00, -0.00, -0.01, -0.00, -0.00, 0.02, -0.00, -0.00, 0.00, 0.00, 1.00, 0.00, 0.01, 0.01, 0.01, 0.01
76
+ p22250, 0.09, -0.01, 0.02, -0.01, 0.09, 0.09, 0.00, 0.00, -0.00, -0.00, 0.07, 0.01, -0.00, 0.01, 0.05, -0.00, 0.02, 0.01, 0.03, 0.00, -0.00, 0.00, -0.00, -0.00, -0.00, -0.01, -0.05, -0.00, 0.00, -0.01, -0.00, 0.00, 0.00, -0.00, -0.00, 0.01, 0.00, 0.00, 0.01, 0.00, -0.00, 0.02, 0.04, 0.00, 0.00, 0.00, -0.00, -0.00, 0.00, -0.00, 0.02, 0.00, 0.04, 0.02, -0.00, 0.03, 0.00, 0.04, -0.07, -0.00, 0.00, -0.00, 0.04, -0.00, -0.00, 0.00, 0.00, -0.00, 0.10, 0.00, 0.00, 0.00, 0.01, 0.00, 1.00, -0.01, 0.01, 0.01, 0.00
77
+ p23250, 0.77, 0.05, 0.29, -0.10, 0.79, 0.79, -0.01, -0.02, 0.07, -0.02, 0.59, 0.03, 0.02, 0.08, 0.26, 0.16, 0.20, 0.16, 0.10, -0.00, 0.00, -0.00, 0.05, 0.04, 0.01, 0.02, 0.01, -0.02, -0.01, 0.03, 0.00, -0.01, -0.01, -0.01, 0.04, 0.06, 0.02, 0.01, -0.00, -0.00, -0.01, 0.03, 0.09, 0.03, 0.02, 0.01, -0.00, -0.00, 0.03, -0.00, 0.31, 0.24, 0.20, 0.16, 0.14, 0.31, 0.21, 0.11, -0.02, 0.00, -0.01, 0.07, 0.10, -0.02, -0.01, -0.02, -0.00, -0.00, 0.66, -0.02, 0.00, -0.00, 0.01, 0.01, -0.01, 1.00, 0.09, 0.05, 0.06
78
+ payrolltax, 0.45, -0.01, 0.30, -0.17, 0.45, 0.44, 0.04, -0.02, 0.01, -0.07, 0.48, 0.01, 0.11, 0.98, 0.07, 0.10, 0.10, 0.09, 0.17, -0.01, 0.03, 0.01, 0.01, 0.04, 0.04, 0.03, 0.09, -0.02, -0.03, -0.07, 0.02, -0.02, 0.01, -0.01, 0.04, 0.08, 0.04, 0.05, 0.00, 0.00, -0.03, 0.03, 0.16, 0.04, 0.03, 0.00, -0.00, 0.01, 0.19, -0.03, 0.41, 0.37, 0.14, 0.12, 0.11, 0.13, 0.00, 0.02, 0.08, -0.00, 0.04, 0.02, 0.16, -0.03, -0.01, -0.09, -0.00, 0.00, 0.51, -0.04, 0.00, 0.04, 0.10, 0.01, 0.01, 0.09, 1.00, 0.41, 0.40
79
+ pencon_p, 0.18, -0.06, 0.12, -0.18, 0.18, 0.17, 0.05, -0.04, 0.00, -0.09, 0.17, 0.00, 0.12, 0.32, 0.04, 0.03, 0.04, 0.03, 0.08, -0.01, 0.00, 0.01, 0.00, 0.02, 0.04, 0.00, 0.08, -0.01, -0.04, -0.12, 0.02, -0.02, 0.02, -0.01, 0.05, 0.05, 0.04, 0.01, 0.00, 0.01, -0.04, 0.01, 0.06, 0.03, 0.03, 0.00, -0.00, 0.02, 0.19, -0.02, 0.15, 0.23, 0.11, 0.05, 0.02, 0.05, 0.00, 0.01, 0.07, -0.00, 0.05, 0.01, 0.06, -0.04, -0.01, -0.11, -0.00, 0.00, 0.19, -0.02, -0.01, -0.00, 0.07, 0.01, 0.01, 0.05, 0.41, 1.00, 0.16
80
+ pencon_s, 0.20, 0.09, 0.14, -0.14, 0.19, 0.19, 0.04, -0.03, 0.01, -0.08, 0.19, 0.00, 0.09, 0.32, 0.05, 0.06, 0.06, 0.05, 0.08, -0.01, 0.02, 0.00, 0.00, 0.04, 0.07, 0.04, 0.07, -0.01, -0.02, 0.02, 0.03, -0.02, 0.02, -0.01, 0.05, 0.08, 0.05, 0.02, 0.00, -0.00, -0.03, 0.03, 0.05, 0.03, 0.02, 0.00, -0.00, 0.01, 0.17, -0.02, 0.16, 0.27, 0.12, 0.06, 0.03, 0.07, 0.01, 0.01, 0.07, -0.00, 0.05, 0.01, 0.05, -0.03, -0.01, -0.09, -0.00, 0.00, 0.21, -0.02, -0.01, 0.02, 0.09, 0.01, 0.00, 0.06, 0.40, 0.16, 1.00
taxcalc/tests/puf_var_wght_means_by_year.csv ADDED
@@ -0,0 +1,80 @@
1
+ ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034
2
+ c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75917, 77963, 80251, 82363, 84515, 86850, 89344, 91950, 94677, 98306, 99812, 102616
3
+ c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2129, 2428, 2659, 2844, 3028, 3214, 3413, 3619, 3833, 4055, 4308, 4459, 4698
4
+ c04470,Post-phase-out itemized deduction, 5908, 6037, 6150, 6383, 6563, 6803, 7011, 7493, 7881, 8018, 8324, 8672, 8950, 9288, 9614, 9940, 10266, 10611, 10970, 11450, 11641, 12004
5
+ c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7247, 7380, 7471, 7481, 7806, 8373, 8834, 9054, 9248, 9434, 9612, 9797, 9988, 10186, 10398, 10579, 10791
6
+ c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44523, 45416, 46476, 55959, 54603, 57322, 58386, 60072, 61575, 63147, 64912, 66832, 68828, 70916, 73686, 74836, 76970
7
+ c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 10001, 10138, 10475, 13361, 12576, 13165, 13230, 13561, 13847, 14165, 14544, 14965, 15398, 15840, 16404, 16817, 17279
8
+ c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 16, 16
9
+ c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 134, 129, 124, 359, 116, 107, 101, 97, 94, 91, 88, 85, 82, 80, 77, 74, 72
10
+ c09600,Federal AMT liability, 212, 227, 240, 251, 268, 280, 288, 317, 351, 339, 347, 357, 371, 387, 400, 415, 430, 446, 458, 487, 496, 513
11
+ c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 122, 119, 120, 0, 108, 109, 109, 107, 105, 103, 101, 100, 98, 96, 95, 94, 92
12
+ c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 271, 271, 286, 379, 349, 364, 360, 367, 372, 379, 388, 397, 406, 414, 421, 451, 461
13
+ cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 547, 570, 592, 616, 636, 658, 680, 703, 708, 753, 779, 803
14
+ data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
15
+ e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44621, 47746, 49845, 51560, 53249, 54854, 56386, 57942, 59566, 61249, 62996, 65316, 66184, 67901
16
+ e00300,Taxable interest income, 537, 499, 497, 500, 538, 550, 554, 544, 541, 564, 575, 661, 718, 784, 831, 869, 890, 919, 951, 994, 1007, 1029
17
+ e00400,Tax-exempt interest income, 343, 326, 322, 327, 353, 365, 369, 367, 367, 386, 397, 459, 499, 548, 582, 609, 623, 643, 661, 678, 710, 726
18
+ e00600,Ordinary dividends included in AGI, 1179, 1397, 1392, 1356, 1479, 1578, 1631, 1770, 1861, 1928, 2160, 2197, 2240, 2271, 2289, 2326, 2388, 2455, 2525, 2619, 2656, 2729
19
+ e00650,Qualified dividends included in ordinary dividends, 846, 1001, 992, 966, 1048, 1115, 1151, 1247, 1309, 1356, 1517, 1541, 1570, 1591, 1601, 1625, 1667, 1714, 1763, 1828, 1847, 1898
20
+ e00700,Taxable refunds of state and local income taxes, 163, 170, 174, 179, 186, 191, 196, 209, 221, 223, 233, 243, 251, 260, 268, 277, 285, 294, 302, 313, 321, 330
21
+ e00800,Alimony received, 47, 52, 60, 61, 70, 73, 76, 81, 87, 88, 93, 97, 101, 106, 110, 115, 119, 123, 128, 134, 142, 147
22
+ e00900,Sch C business net profit/loss for filing unit, 1657, 1740, 1774, 1752, 1814, 1874, 1868, 1887, 1982, 2015, 2029, 2098, 2164, 2233, 2296, 2357, 2417, 2479, 2546, 2640, 2681, 2757
23
+ e01100,Capital gain distributions not reported on Sch D, 13, 18, 18, 16, 22, 24, 22, 28, 50, 31, 33, 31, 30, 29, 29, 30, 30, 31, 32, 34, 34, 35
24
+ e01200,Other net gain/loss from Form 4797, -119, -164, -163, -147, -188, -198, -181, -233, -417, -260, -273, -255, -247, -241, -235, -234, -238, -242, -254, -267, -262, -270
25
+ e01400,Taxable IRA distributions, 1390, 1489, 1627, 1721, 1890, 1994, 2084, 2251, 2428, 2489, 2641, 2788, 2930, 3073, 3210, 3354, 3497, 3644, 3795, 3984, 4093, 4254
26
+ e01500,Total pensions and annuities, 5494, 5708, 5855, 5915, 6150, 6371, 6548, 6972, 7413, 7496, 7844, 8187, 8486, 8783, 9073, 9362, 9649, 9934, 10235, 10597, 11008, 11315
27
+ e01700,Taxable pensions and annuities, 3503, 3638, 3690, 3703, 3819, 3944, 4041, 4289, 4542, 4580, 4782, 4974, 5144, 5317, 5484, 5656, 5828, 6012, 6205, 6460, 6573, 6773
28
+ e02000,"Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)", 3365, 3727, 3814, 3772, 4017, 4275, 4324, 4069, 4920, 5124, 5558, 5566, 5646, 5697, 5765, 5872, 6006, 6122, 6247, 6451, 6515, 6677
29
+ e02100,Farm net income/loss for filing unit from Sch F, -45, -41, -19, -20, -15, -14, -13, -15, -17, -31, -20, -18, -17, -16, -15, -15, -14, -12, -11, -5, -14, -12
30
+ e02300,Unemployment insurance benefits, 289, 187, 150, 141, 131, 120, 112, 115, 988, 150, 112, 148, 170, 175, 182, 189, 197, 205, 212, 219, 221, 227
31
+ e02400,Total social security (OASDI) benefits, 4837, 5027, 5154, 5271, 5380, 5568, 5845, 6102, 6289, 6714, 7419, 7939, 8325, 8703, 9084, 9481, 9881, 10283, 10682, 10886, 11568, 11995
32
+ e03150,Total deductible IRA contributions, 63, 64, 66, 69, 69, 72, 74, 79, 84, 84, 88, 92, 96, 100, 103, 107, 111, 115, 119, 126, 124, 129
33
+ e03210,Student loan interest, 55, 55, 57, 58, 59, 62, 63, 67, 71, 71, 74, 77, 80, 82, 85, 88, 90, 93, 96, 99, 103, 106
34
+ e03220,Educator expenses, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8, 8, 9, 9, 9, 10, 10, 10, 11, 11, 11
35
+ e03230,Tuition and fees from Form 8917, 24, 25, 25, 26, 26, 27, 28, 30, 32, 32, 33, 34, 36, 37, 38, 39, 41, 42, 43, 45, 46, 47
36
+ e03240,Domestic production activities from Form 8903, 51, 53, 53, 54, 56, 57, 58, 62, 65, 66, 68, 71, 73, 75, 77, 79, 81, 83, 85, 86, 92, 93
37
+ e03270,Self-employed health insurance deduction, 152, 155, 160, 171, 174, 177, 181, 188, 189, 196, 195, 197, 188, 191, 193, 196, 200, 204, 209, 218, 205, 210
38
+ e03290,Health savings account deduction from Form 8889, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 23, 24, 22, 23, 23, 23, 23, 24, 24, 25, 24, 24
39
+ e03300,"Contributions to SEP, SIMPLE and qualified plans", 114, 117, 115, 118, 118, 121, 123, 130, 137, 138, 144, 150, 154, 159, 163, 167, 171, 176, 180, 192, 188, 192
40
+ e03400,Penalty on early withdrawal of savings, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 4, 5, 5, 5, 5, 5, 5, 6, 6, 6, 6, 6
41
+ e03500,Alimony paid, 41, 45, 44, 46, 46, 47, 48, 51, 54, 55, 57, 60, 62, 64, 66, 67, 69, 71, 72, 75, 76, 77
42
+ e07240,Retirement savings contributions credit from Form 8880, 6, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8, 9, 9, 9, 10, 10, 10, 11, 11, 11
43
+ e07260,Residential energy credit from Form 5695, 9, 9, 10, 10, 11, 11, 11, 12, 13, 13, 13, 14, 14, 15, 15, 16, 16, 17, 18, 19, 19, 19
44
+ e07300,Foreign tax credit from Form 1116, 94, 97, 91, 88, 92, 97, 98, 92, 111, 116, 125, 125, 127, 127, 129, 131, 133, 136, 137, 141, 144, 147
45
+ e07400,General business credit from Form 3800, 17, 16, 16, 15, 15, 16, 16, 15, 19, 19, 21, 21, 21, 21, 21, 22, 23, 23, 24, 24, 24, 25
46
+ e07600,Prior year minimum tax credit from Form 8801, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 5, 5, 5, 5, 5, 5, 6, 6, 6, 6, 6, 7
47
+ e09700,Recapture of Investment Credit, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
48
+ e09800,Unreported payroll taxes from Form 4137 or 8919, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
49
+ e09900,Penalty tax on qualified retirement plans, 35, 37, 39, 40, 43, 45, 46, 48, 50, 50, 51, 53, 54, 56, 57, 58, 60, 61, 63, 66, 68, 70
50
+ e11200,Excess payroll (FICA/RRTA) tax withheld, 10, 11, 11, 12, 12, 13, 13, 14, 14, 15, 15, 16, 16, 17, 17, 18, 18, 19, 19, 20, 21, 21
51
+ e17500,Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data., 799, 833, 861, 906, 938, 962, 995, 1044, 1063, 1112, 1123, 1145, 1106, 1127, 1149, 1168, 1193, 1216, 1240, 1277, 1264, 1285
52
+ e18400,Itemizable state and local income/sales taxes, 1669, 1768, 1803, 1855, 1944, 2004, 2052, 2178, 2306, 2326, 2428, 2525, 2612, 2699, 2782, 2866, 2948, 3035, 3123, 3238, 3322, 3412
53
+ e18500,Itemizable real-estate taxes paid, 1145, 1200, 1251, 1298, 1358, 1409, 1449, 1545, 1642, 1663, 1743, 1821, 1891, 1962, 2031, 2101, 2171, 2245, 2321, 2403, 2464, 2540
54
+ e19200,Itemizable interest paid, 1878, 1841, 1817, 1844, 1884, 1965, 2032, 2177, 2327, 2368, 2495, 2619, 2734, 2850, 2965, 3084, 3203, 3328, 3463, 3626, 3713, 3851
55
+ e19800,Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data., 887, 932, 951, 979, 1018, 1054, 1082, 1153, 1226, 1242, 1302, 1359, 1411, 1463, 1514, 1567, 1618, 1670, 1724, 1783, 1831, 1886
56
+ e20100,Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data., 224, 235, 233, 239, 245, 253, 260, 276, 293, 296, 310, 322, 334, 345, 356, 368, 380, 392, 405, 416, 427, 439
57
+ e20400,Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data., 713, 740, 759, 786, 811, 838, 860, 912, 967, 976, 1019, 1059, 1097, 1135, 1171, 1206, 1242, 1280, 1316, 1364, 1408, 1448
58
+ e24515,Sch D: Un-Recaptured Section 1250 Gain, 79, 110, 112, 100, 137, 147, 136, 176, 315, 199, 209, 192, 188, 182, 181, 183, 187, 192, 200, 206, 205, 213
59
+ e24518,Sch D: 28% Rate Gain or Loss, 24, 34, 34, 30, 39, 41, 38, 49, 87, 55, 58, 54, 52, 50, 50, 50, 50, 50, 51, 52, 56, 56
60
+ e26270,Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000), 2741, 2969, 3037, 2995, 3222, 3424, 3455, 3244, 3910, 4062, 4398, 4394, 4447, 4477, 4519, 4594, 4687, 4765, 4836, 4953, 5066, 5178
61
+ e27200,Sch E: Farm rent net income or loss (included in e02000), 35, 37, 38, 39, 44, 47, 49, 47, 58, 62, 68, 69, 71, 72, 75, 78, 81, 85, 90, 96, 92, 96
62
+ e32800,Child/dependent-care expenses for qualifying persons from Form 2441, 108, 111, 113, 114, 118, 121, 123, 130, 137, 137, 143, 148, 152, 156, 160, 164, 168, 173, 178, 186, 187, 192
63
+ e58990,Investment income elected amount from Form 4952, 14, 14, 15, 15, 16, 17, 17, 18, 19, 19, 20, 21, 21, 22, 22, 22, 23, 23, 23, 24, 26, 26
64
+ e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 111, 116, 119, 123, 126, 130, 133, 138, 140, 145, 149, 154
65
+ e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 236, 245, 253, 261, 269, 278, 286, 296, 305, 318, 325, 336
66
+ e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 123, 128, 132, 137, 141, 145, 150, 153, 158, 163, 171, 176
67
+ eitc,Federal EITC, 376, 369, 364, 352, 342, 340, 341, 347, 324, 335, 363, 385, 391, 395, 399, 403, 407, 411, 417, 425, 429, 436
68
+ elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
69
+ g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 42, 44, 47, 48, 50, 52, 55, 57, 60, 63, 62, 66
70
+ iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8281, 8755, 8952, 6544, 9149, 11189, 11708, 11835, 12204, 12533, 12876, 13267, 13691, 14122, 14560, 15122, 15521, 15974
71
+ k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -183, -181, -178, -175, -168, -158, -146, -124, -103, -67, -149, -123
72
+ k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 14, 14, 15, 16, 18, 21, 25, 27, 31, 34, 28, 33
73
+ nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
74
+ nu13,Number of dependents under 13 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
75
+ p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
76
+ p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -308, -330, -304, -299, -292, -288, -288, -290, -293, -284, -286, -326, -335
77
+ p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5153, 5389, 4987, 4839, 4662, 4598, 4612, 4669, 4756, 4864, 5023, 5090, 5224
78
+ payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5516, 5676, 5834, 6009, 6042, 6437, 6824, 7146, 7406, 7654, 7894, 8123, 8356, 8597, 8851, 9119, 9479, 9575, 9841
79
+ pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1239, 1282, 1326, 1368, 1408, 1448, 1491, 1532, 1578, 1638, 1655, 1698
80
+ pencon_s,Contributions to defined-contribution pension plans for spouse, 393, 410, 421, 424, 440, 452, 466, 466, 500, 535, 558, 577, 595, 612, 629, 645, 661, 678, 695, 720, 738, 756
taxcalc/tests/pufcsv_agg_expect.csv ADDED
@@ -0,0 +1,26 @@
1
+ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
+ Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8
3
+ AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.5,17310.2,17852.5
4
+ Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.6,21.1,21.2,51.9
5
+ Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.7,786.5,805.6,831.9,2047.9
6
+ Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.8,190.0,192.8,164.8
7
+ Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3549.8,3811.2,3966.7,1856.2
8
+ Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1959.2
9
+ Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.2,11927.7,12692.4,13124.8,13697.6,13377.8
10
+ Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2421.7,2488.0,2599.2,2792.6
11
+ AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.8,14356.1,15324.3,15944.7,16632.8,16934.0
12
+ AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,85.1
13
+ AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.3,0.3,0.3,7.4
14
+ Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2310.1,2450.5,2518.3,2631.0,2877.6
15
+ Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,127.0,133.0,135.2,121.9
16
+ Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,143.9,145.7,77.7
17
+ Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
+ Other Taxes ($b),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,64.2
19
+ Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1544.0,2111.5,2246.7,2306.7,2416.1,2742.2
20
+ Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1489.3,1563.9,1637.9,1711.0
21
+ Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3514.9,3736.0,3870.6,4054.0,4453.2
22
+ With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,125.0,100.3,101.9,103.4,104.4,101.0
23
+ With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.6,72.4
24
+ UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
+ "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4
26
+ Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4
taxcalc/tests/pufcsv_mtr_expect.txt ADDED
@@ -0,0 +1,63 @@
1
+ MTR computed using POSITIVE finite_diff for tax year 2013
2
+ Total number of data records = 252868
3
+ PTAX mtr histogram bin edges:
4
+ [0.0, 0.02, 0.04, 0.06, 0.08, 0.1, 0.12, 0.14, 0.16, 0.18, 1.0]
5
+ ITAX mtr histogram bin edges:
6
+ [-1.0, -0.3, -0.2, -0.1, 0.0, 0.1, 0.2, 0.3, 0.4, 0.5, 1.0]
7
+ PTAX and ITAX mtr histogram bin counts for e00200p:
8
+ 252868 : 0 31688 0 0 0 0 0 212978 8202 0
9
+ 252868 : 7375 73 1968 13075 45796 75959 50473 32286 25083 780
10
+ PTAX and ITAX mtr histogram bin counts for e00200s:
11
+ 119177 : 0 20320 0 0 0 0 0 89689 9168 0
12
+ 119177 : 1449 22 766 2748 11482 31181 26117 24104 20741 567
13
+ PTAX and ITAX mtr histogram bin counts for e00900p:
14
+ 252868 : 213350 6583 0 0 0 0 0 32935 0 0
15
+ 252868 : 7375 73 1967 12885 47678 74871 51672 32978 22726 643
16
+ PTAX and ITAX mtr histogram bin counts for e00300:
17
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
18
+ 252868 : 0 0 0 0 67635 76846 46558 31872 29139 818
19
+ PTAX and ITAX mtr histogram bin counts for e00400:
20
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
21
+ 252868 : 0 0 0 0 249271 3332 262 3 0 0
22
+ PTAX and ITAX mtr histogram bin counts for e00600:
23
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
24
+ 252868 : 0 0 0 0 67635 76846 46558 31872 29139 818
25
+ PTAX and ITAX mtr histogram bin counts for e00650:
26
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
27
+ 252868 : 0 0 6 62 145106 46816 59780 659 412 27
28
+ PTAX and ITAX mtr histogram bin counts for e01400:
29
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
30
+ 252868 : 0 0 0 0 67638 76870 50250 32352 24980 778
31
+ PTAX and ITAX mtr histogram bin counts for e01700:
32
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
33
+ 252868 : 0 0 0 0 67638 76870 50250 32352 24980 778
34
+ PTAX and ITAX mtr histogram bin counts for e02000:
35
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
36
+ 252868 : 0 0 0 0 67635 76846 46558 31872 29139 818
37
+ PTAX and ITAX mtr histogram bin counts for e02400:
38
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
39
+ 252868 : 0 0 0 0 114136 44771 59367 33596 965 33
40
+ PTAX and ITAX mtr histogram bin counts for p22250:
41
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
42
+ 252868 : 0 0 1 1 79196 76751 53033 24967 18409 510
43
+ PTAX and ITAX mtr histogram bin counts for p23250:
44
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
45
+ 252868 : 0 0 1 47 152419 43637 51317 2838 2560 49
46
+ PTAX and ITAX mtr histogram bin counts for e18500:
47
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
48
+ 252868 : 25488 25944 19604 7737 174095 0 0 0 0 0
49
+ PTAX and ITAX mtr histogram bin counts for e19200:
50
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
51
+ 252868 : 39722 32892 19901 4940 155413 0 0 0 0 0
52
+ PTAX and ITAX mtr histogram bin counts for e26270:
53
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
54
+ 252868 : 0 0 0 0 67638 76870 50250 32352 24980 778
55
+ PTAX and ITAX mtr histogram bin counts for e19800:
56
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
57
+ 252868 : 39580 32462 19837 4914 156075 0 0 0 0 0
58
+ PTAX and ITAX mtr histogram bin counts for e20100:
59
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
60
+ 252868 : 39528 32464 19815 4932 156129 0 0 0 0 0
61
+ PTAX and ITAX mtr histogram bin counts for k1bx14p:
62
+ 252868 : 213350 6583 0 0 0 0 0 32935 0 0
63
+ 252868 : 7375 73 1967 12885 47678 74871 51672 32978 22726 643