taxcalc 4.2.1__py3-none-any.whl → 4.3.0__py3-none-any.whl

taxcalc/tests/test_records.py

@@ -0,0 +1,234 @@
+# CODING-STYLE CHECKS:
+# pycodestyle test_records.py
+
+import os
+import json
+import numpy as np
+from numpy.testing import assert_array_equal
+import pandas as pd
+import pytest
+from io import StringIO
+from taxcalc import GrowFactors, Policy, Records, Calculator
+
+
+def test_incorrect_Records_instantiation(cps_subsample):
+    with pytest.raises(ValueError):
+        recs = Records(data=list())
+    with pytest.raises(ValueError):
+        recs = Records(data=cps_subsample, gfactors=list())
+    with pytest.raises(ValueError):
+        recs = Records(data=cps_subsample, gfactors=None, weights=list())
+    with pytest.raises(ValueError):
+        recs = Records(data=cps_subsample, gfactors=None, weights=None,
+                       start_year=list())
+    with pytest.raises(ValueError):
+        recs = Records(data=cps_subsample, gfactors=None, weights=None,
+                       adjust_ratios=list())
+
+
+def test_correct_Records_instantiation(cps_subsample):
+    rec1 = Records.cps_constructor(data=cps_subsample, gfactors=None)
+    assert rec1
+    assert np.all(rec1.MARS != 0)
+    assert rec1.current_year == rec1.data_year
+    sum_e00200_in_cps_year = rec1.e00200.sum()
+    rec1.increment_year()
+    sum_e00200_in_cps_year_plus_one = rec1.e00200.sum()
+    assert sum_e00200_in_cps_year_plus_one == sum_e00200_in_cps_year
+    wghts_path = os.path.join(Records.CODE_PATH, Records.CPS_WEIGHTS_FILENAME)
+    wghts_df = pd.read_csv(wghts_path)
+    ratios_path = os.path.join(Records.CODE_PATH, Records.PUF_RATIOS_FILENAME)
+    ratios_df = pd.read_csv(ratios_path, index_col=0).transpose()
+    rec2 = Records(data=cps_subsample,
+                   start_year=Records.CPSCSV_YEAR,
+                   gfactors=GrowFactors(),
+                   weights=wghts_df,
+                   adjust_ratios=ratios_df,
+                   exact_calculations=False)
+    assert rec2
+    assert np.all(rec2.MARS != 0)
+    assert rec2.current_year == rec2.data_year
+
+
+def test_read_cps_data(cps_fullsample):
+    data = Records.read_cps_data()
+    assert data.equals(cps_fullsample)
+
+
+@pytest.mark.parametrize("csv", [
+    (
+        u'RECID,MARS,e00200,e00200p,e00200s\n'
+        u'1,    2,   200000, 200000,   0.03\n'
+    ),
+    (
+        u'RECID,MARS,e00900,e00900p,e00900s\n'
+        u'1,    2,   200000, 200000,   0.03\n'
+    ),
+    (
+        u'RECID,MARS,e02100,e02100p,e02100s\n'
+        u'1,    2,   200000, 200000,   0.03\n'
+    ),
+    (
+        u'RECID,MARS,e00200,e00200p,e00200s\n'
+        u'1,    4,   200000, 100000, 100000\n'
+    ),
+    (
+        u'RECID,MARS,e00900,e00900p,e00900s\n'
+        u'1,    4,   200000, 100000, 100000\n'
+    ),
+    (
+        u'RECID,MARS,e02100,e02100p,e02100s\n'
+        u'1,    4,   200000, 100000, 100000\n'
+    ),
+    (
+        u'RECID,MARS,k1bx14s\n'
+        u'1,    4,   0.03\n'
+    ),
+    (
+        u'RxCID,MARS\n'
+        u'1,    2\n'
+    ),
+    (
+        u'RECID,e00300\n'
+        u'1,    456789\n'
+    ),
+    (
+        u'RECID,MARS\n'
+        u'1,    6\n'
+    ),
+    (
+        u'RECID,MARS,EIC\n'
+        u'1,    5,   4\n'
+    ),
+    (
+        u'RECID,MARS,e00600,e00650\n'
+        u'1,    1,        8,     9\n'
+    ),
+    (
+        u'RECID,MARS,e01500,e01700\n'
+        u'1,    1,        6,     7\n'
+    ),
+    (
+        u'RECID,MARS,PT_SSTB_income\n'
+        u'1,    1,   2\n'
+    )
+])
+def test_read_data(csv):
+    df = pd.read_csv(StringIO(csv))
+    with pytest.raises(ValueError):
+        Records(data=df)
+
+
+def test_for_duplicate_names():
+    records_varinfo = Records(data=None)
+    varnames = set()
+    for varname in records_varinfo.USABLE_READ_VARS:
+        assert varname not in varnames
+        varnames.add(varname)
+        assert varname not in records_varinfo.CALCULATED_VARS
+    varnames = set()
+    for varname in records_varinfo.CALCULATED_VARS:
+        assert varname not in varnames
+        varnames.add(varname)
+        assert varname not in records_varinfo.USABLE_READ_VARS
+    varnames = set()
+    for varname in records_varinfo.INTEGER_READ_VARS:
+        assert varname not in varnames
+        varnames.add(varname)
+        assert varname in records_varinfo.USABLE_READ_VARS
+
+
+def test_records_variables_content(tests_path):
+    """
+    Check completeness and consistency of records_variables.json content.
+    """
+    # specify test information
+    reqkeys = ['type', 'desc', 'form']
+    first_year = Policy.JSON_START_YEAR
+    last_form_year = 2017
+    # read JSON variable file into a dictionary
+    path = os.path.join(tests_path, '..', 'records_variables.json')
+    vfile = open(path, 'r')
+    allvars = json.load(vfile)
+    vfile.close()
+    assert isinstance(allvars, dict)
+    # check elements in each variable dictionary
+    for iotype in ['read', 'calc']:
+        for vname in allvars[iotype]:
+            variable = allvars[iotype][vname]
+            assert isinstance(variable, dict)
+            # check that variable contains required keys
+            for key in reqkeys:
+                assert key in variable
+            # check that required is true if it is present
+            if 'required' in variable:
+                assert variable['required'] is True
+            # check that forminfo is dictionary with sensible year ranges
+            forminfo = variable['form']
+            assert isinstance(forminfo, dict)
+            yranges = sorted(forminfo.keys())
+            num_yranges = len(yranges)
+            prior_eyr = first_year - 1
+            yrange_num = 0
+            for yrange in yranges:
+                yrange_num += 1
+                yrlist = yrange.split('-')
+                fyr = int(yrlist[0])
+                if yrlist[1] == '20??':
+                    indefinite_yrange = True
+                    assert yrange_num == num_yranges
+                else:
+                    indefinite_yrange = False
+                    eyr = int(yrlist[1])
+                    if fyr != (prior_eyr + 1):
+                        msg1 = '{} fyr {}'.format(vname, fyr)
+                        msg2 = '!= prior_eyr_1 {}'.format(prior_eyr + 1)
+                        assert msg1 == msg2
+                    if eyr > last_form_year:
+                        msg1 = '{} eyr {}'.format(vname, eyr)
+                        msg2 = '> last_form_year {}'.format(last_form_year)
+                        assert msg1 == msg2
+                    prior_eyr = eyr
+            if not indefinite_yrange and len(yranges) > 0:
+                prior_ey_ok = (prior_eyr == last_form_year or
+                               prior_eyr == last_form_year - 1)
+                if not prior_ey_ok:
+                    msg1 = '{} prior_eyr {}'.format(vname, prior_eyr)
+                    msg2 = '!= last_form_year {}'.format(last_form_year)
+                    assert msg1 == msg2
+
+
+def test_csv_input_vars_md_contents(tests_path):
+    """
+    Check CSV_INPUT_VARS.md contents against Records.USABLE_READ_VARS
+    """
+    # read variable names in CSV_INPUT_VARS.md file (checking for duplicates)
+    civ_path = os.path.join(tests_path, '..', 'validation',
+                            'CSV_INPUT_VARS.md')
+    civ_set = set()
+    with open(civ_path, 'r') as civfile:
+        msg = 'DUPLICATE VARIABLE(S) IN CSV_INPUT_VARS.MD FILE:\n'
+        found_duplicates = False
+        for line in civfile:
+            str_list = line.split('|', 2)
+            if len(str_list) != 3:
+                continue  # because line is not part of the markdown table
+            assert str_list[0] == ''  # because line starts with | character
+            var = (str_list[1]).strip()  # remove surrounding whitespace
+            if var == 'Var-name' or var[0] == ':':
+                continue  # skip two lines that are the table head
+            if var in civ_set:
+                found_duplicates = True
+                msg += 'VARIABLE= {}\n'.format(var)
+            else:
+                civ_set.add(var)
+        if found_duplicates:
+            raise ValueError(msg)
+    # check that civ_set is a subset of Records.USABLE_READ_VARS set
+    records_varinfo = Records(data=None)
+    if not civ_set.issubset(records_varinfo.USABLE_READ_VARS):
+        valid_less_civ = records_varinfo.USABLE_READ_VARS - civ_set
+        msg = 'VARIABLE(S) IN USABLE_READ_VARS BUT NOT CSV_INPUT_VARS.MD:\n'
+        for var in valid_less_civ:
+            msg += 'VARIABLE= {}\n'.format(var)
+        raise ValueError(msg)

taxcalc/tests/test_reforms.py

@@ -0,0 +1,386 @@
+"""
+Test example JSON policy reform files in taxcalc/reforms directory
+"""
+# CODING-STYLE CHECKS:
+# pycodestyle test_reforms.py
+# pylint --disable=locally-disabled test_reforms.py
+
+import os
+import glob
+import json
+import pytest
+import numpy as np
+import pandas as pd
+# pylint: disable=import-error
+from taxcalc import Calculator, Policy, Records
+
+
+def test_2017_law_reform(tests_path):
+    """
+    Check that policy parameter values in a future year under current-law
+    policy and under the reform specified in the 2017_law.json file are
+    sensible.
+    """
+    # create pre metadata dictionary for 2017_law.json reform in fyear
+    pol = Policy()
+    reform_file = os.path.join(tests_path, '..', 'reforms', '2017_law.json')
+    with open(reform_file, 'r') as rfile:
+        rtext = rfile.read()
+    pol.implement_reform(Policy.read_json_reform(rtext))
+    assert not pol.parameter_warnings
+    pol.set_year(2018)
+    pre_mdata = dict(pol.items())
+    # check some policy parameter values against expected values under 2017 law
+    pre_expect = {
+        # relation '<' implies asserting that actual < expect
+        # relation '>' implies asserting that actual > expect
+        # ... parameters not affected by TCJA and that are not indexed
+        'AMEDT_ec': {'relation': '=', 'value': 200000},
+        'SS_thd85': {'relation': '=', 'value': 34000},
+        # ... parameters not affected by TCJA and that are indexed
+        'STD_Dep': {'relation': '>', 'value': 1050},
+        'CG_brk2': {'relation': '>', 'value': 425400},
+        'AMT_CG_brk1': {'relation': '>', 'value': 38600},
+        'AMT_brk1': {'relation': '>', 'value': 191100},
+        'EITC_c': {'relation': '>', 'value': 519},
+        'EITC_ps': {'relation': '>', 'value': 8490},
+        'EITC_ps_MarriedJ': {'relation': '>', 'value': 5680},
+        'EITC_InvestIncome_c': {'relation': '>', 'value': 3500},
+        # ... parameters affected by TCJA and that are not indexed
+        'ID_Charity_crt_cash': {'relation': '=', 'value': 0.5},
+        'II_rt3': {'relation': '=', 'value': 0.25},
+        # ... parameters affected by TCJA and that are indexed
+        'II_brk3': {'relation': '>', 'value': 91900},
+        'STD': {'relation': '<', 'value': 7000},
+        'II_em': {'relation': '>', 'value': 4050},
+        'AMT_em_pe': {'relation': '<', 'value': 260000}
+    }
+    assert isinstance(pre_expect, dict)
+    assert set(pre_expect.keys()).issubset(set(pre_mdata.keys()))
+    for name in pre_expect:
+        aval = pre_mdata[name]
+        if aval.ndim == 2:
+            act = aval[0][0]  # comparing only first item in a vector parameter
+        else:
+            act = aval[0]
+        exp = pre_expect[name]['value']
+        if pre_expect[name]['relation'] == '<':
+            assert act < exp, '{} a={} !< e={}'.format(name, act, exp)
+        elif pre_expect[name]['relation'] == '>':
+            assert act > exp, '{} a={} !> e={}'.format(name, act, exp)
+        elif pre_expect[name]['relation'] == '=':
+            assert act == exp, '{} a={} != e={}'.format(name, act, exp)
+
+
+@pytest.mark.rtr
+@pytest.mark.parametrize('fyear', [2019, 2020, 2021, 2022, 2023])
+def test_round_trip_reforms(fyear, tests_path):
+    """
+    Check that current-law policy has the same policy parameter values in
+    a future year as does a compound reform that first implements the
+    2017 tax law as specified in the 2017_law.json file and then implements
+    reforms that represents new tax legislation since 2017.
+    This test checks that the future-year parameter values for
+    current-law policy (which incorporates recent legislation such as
+    the TCJA, CARES Act, and ARPA) are the same as future-year
+    parameter values for the compound round-trip reform.
+    Doing this check ensures that the 2017_law.json
+    and subsequent reform files that represent recent legislation are
+    specified in a consistent manner.
+    """
+    # pylint: disable=too-many-locals
+    # create clp metadata dictionary for current-law policy in fyear
+    clp_pol = Policy()
+    clp_pol.set_year(fyear)
+    clp_mdata = dict(clp_pol.items())
+    # create rtr metadata dictionary for round-trip reform in fyear
+    rtr_pol = Policy()
+    # Revert to 2017 law
+    reform_file = os.path.join(tests_path, '..', 'reforms', '2017_law.json')
+    with open(reform_file, 'r', encoding='utf-8') as rfile:
+        rtext = rfile.read()
+    rtr_pol.implement_reform(Policy.read_json_reform(rtext))
+    assert not rtr_pol.parameter_warnings
+    assert not rtr_pol.errors
+    # Layer on TCJA
+    reform_file = os.path.join(tests_path, '..', 'reforms', 'TCJA.json')
+    with open(reform_file, 'r', encoding='utf-8') as rfile:
+        rtext = rfile.read()
+    rtr_pol.implement_reform(Policy.read_json_reform(rtext))
+    assert not rtr_pol.parameter_warnings
+    assert not rtr_pol.errors
+    # Layer on the CARES Act
+    reform_file = os.path.join(tests_path, '..', 'reforms', 'CARES.json')
+    with open(reform_file, 'r', encoding='utf-8') as rfile:
+        rtext = rfile.read()
+    rtr_pol.implement_reform(Policy.read_json_reform(rtext))
+    # Layer on the Consolidated Appropriations Act of 2021
+    reform_file = os.path.join(
+        tests_path, '..', 'reforms', 'ConsolidatedAppropriationsAct2021.json'
+    )
+    with open(reform_file, 'r', encoding='utf-8') as rfile:
+        rtext = rfile.read()
+    rtr_pol.implement_reform(Policy.read_json_reform(rtext))
+    assert not rtr_pol.parameter_warnings
+    assert not rtr_pol.errors
+    # Layer on ARPA
+    reform_file = os.path.join(tests_path, '..', 'reforms', 'ARPA.json')
+    with open(reform_file, 'r', encoding='utf-8') as rfile:
+        rtext = rfile.read()
+    rtr_pol.implement_reform(Policy.read_json_reform(rtext))
+    assert not rtr_pol.parameter_warnings
+    assert not rtr_pol.errors
+    # Layer on rounding from IRS through Policy.LAST_KNOWN_YEAR
+    reform_file = os.path.join(tests_path, '..', 'reforms', 'rounding.json')
+    with open(reform_file, 'r', encoding='utf-8') as rfile:
+        rtext = rfile.read()
+    rtr_pol.implement_reform(Policy.read_json_reform(rtext))
+    assert not rtr_pol.parameter_warnings
+    assert not rtr_pol.errors
+    rtr_pol.set_year(fyear)
+    rtr_mdata = dict(rtr_pol.items())
+    # compare fyear policy parameter values
+    assert clp_mdata.keys() == rtr_mdata.keys()
+    fail_dump = False
+    if fail_dump:
+        rtr_fails = open('fails_rtr', 'w', encoding='utf-8')
+        clp_fails = open('fails_clp', 'w', encoding='utf-8')
+    fail_params = []
+    msg = '\nRound-trip-reform and current-law-policy param values differ for:'
+    for pname in clp_mdata.keys():
+        rtr_val = rtr_mdata[pname]
+        clp_val = clp_mdata[pname]
+        if not np.allclose(rtr_val, clp_val):
+            fail_params.append(pname)
+            msg += '\n  {} in {} : rtr={} clp={}'.format(
+                pname, fyear, rtr_val, clp_val
+            )
+            if fail_dump:
+                rtr_fails.write('{} {} {}\n'.format(pname, fyear, rtr_val))
+                clp_fails.write('{} {} {}\n'.format(pname, fyear, clp_val))
+    if fail_dump:
+        rtr_fails.close()
+        clp_fails.close()
+    if fail_params:
+        raise ValueError(msg)
+
+
+@pytest.mark.reforms
+def test_reform_json_and_output(tests_path):
+    """
+    Check that each JSON reform file can be converted into a reform dictionary
+    that can then be passed to the Policy class implement_reform method that
+    generates no parameter_errors.
+    Then use each reform to generate static tax results for small set of
+    filing units in a single tax_year and compare those results with
+    expected results from a CSV-formatted file.
+    """
+    # pylint: disable=too-many-statements,too-many-locals
+
+    # embedded function used only in test_reform_json_and_output
+    def write_res_file(calc, resfilename):
+        """
+        Write calc output to CSV-formatted file with resfilename.
+        """
+        varlist = [
+            'RECID', 'c00100', 'standard', 'c04800', 'iitax', 'payrolltax'
+        ]
+        # varnames  AGI    STD         TaxInc    ITAX     PTAX
+        stats = calc.dataframe(varlist)
+        stats['RECID'] = stats['RECID'].astype(int)
+        with open(resfilename, 'w') as resfile:
+            stats.to_csv(resfile, index=False, float_format='%.2f')
+
+    # embedded function used only in test_reform_json_and_output
+    def res_and_out_are_same(base):
+        """
+        Return True if base.res.csv and base.out.csv file contents are same;
+        return False if base.res.csv and base.out.csv file contents differ.
+        """
+        resdf = pd.read_csv(base + '.res.csv')
+        outdf = pd.read_csv(base + '.out.csv')
+        diffs = False
+        for col in resdf:
+            if col in outdf:
+                if not np.allclose(resdf[col], outdf[col]):
+                    diffs = True
+            else:
+                diffs = True
+        return not diffs
+
+    # specify Records object containing cases data
+    tax_year = 2020
+    cases_path = os.path.join(tests_path, '..', 'reforms', 'cases.csv')
+    cases = Records(data=cases_path,
+                    start_year=tax_year,  # set raw input data year
+                    gfactors=None,  # keeps raw data unchanged
+                    weights=None,
+                    adjust_ratios=None)
+    # specify list of reform failures
+    failures = list()
+    # specify current-law-policy Calculator object
+    calc = Calculator(policy=Policy(), records=cases, verbose=False)
+    calc.advance_to_year(tax_year)
+    calc.calc_all()
+    res_path = cases_path.replace('cases.csv', 'clp.res.csv')
+    write_res_file(calc, res_path)
+    if res_and_out_are_same(res_path.replace('.res.csv', '')):
+        os.remove(res_path)
+    else:
+        failures.append(res_path)
+    del calc
+    # read 2017_law.json reform file and specify its parameters dictionary
+    pre_tcja_jrf = os.path.join(tests_path, '..', 'reforms', '2017_law.json')
+    pre_tcja = Policy.read_json_reform(pre_tcja_jrf)
+    # check reform file contents and reform results for each reform
+    reforms_path = os.path.join(tests_path, '..', 'reforms', '*.json')
+    json_reform_files = glob.glob(reforms_path)
+    for jrf in json_reform_files:
+        if jrf.endswith('ext.json'):
+            continue  # skip ext.json, which is tested below in test_ext_reform
+        # determine reform's baseline by reading contents of jrf
+        with open(jrf, 'r') as rfile:
+            jrf_text = rfile.read()
+        pre_tcja_baseline = 'Reform_Baseline: 2017_law.json' in jrf_text
+        # implement the reform relative to its baseline
+        reform = Policy.read_json_reform(jrf_text)
+        pol = Policy()  # current-law policy
+        if pre_tcja_baseline:
+            pol.implement_reform(pre_tcja)
+            assert not pol.parameter_errors
+        pol.implement_reform(reform)
+        assert not pol.parameter_errors
+        calc = Calculator(policy=pol, records=cases, verbose=False)
+        calc.advance_to_year(tax_year)
+        calc.calc_all()
+        res_path = jrf.replace('.json', '.res.csv')
+        write_res_file(calc, res_path)
+        if res_and_out_are_same(res_path.replace('.res.csv', '')):
+            os.remove(res_path)
+        else:
+            failures.append(res_path)
+        del calc
+    if failures:
+        msg = 'Following reforms have res-vs-out differences:\n'
+        for ref in failures:
+            msg += '{}\n'.format(os.path.basename(ref))
+        raise ValueError(msg)
+
+
+def reform_results(rid, reform_dict, puf_data, reform_2017_law):
+    """
+    Return actual results of the reform specified by rid and reform_dict.
+    """
+    # pylint: disable=too-many-locals
+    rec = Records(data=puf_data)
+    # create baseline Calculator object, calc1
+    pol = Policy()
+    if reform_dict['baseline'] == '2017_law.json':
+        pol.implement_reform(reform_2017_law)
+    elif reform_dict['baseline'] == 'policy_current_law.json':
+        pass
+    else:
+        msg = 'illegal baseline value {}'
+        raise ValueError(msg.format(reform_dict['baseline']))
+    calc1 = Calculator(policy=pol, records=rec, verbose=False)
+    # create reform Calculator object, calc2
+    start_year = reform_dict['start_year']
+    reform = dict()
+    for name, value in reform_dict['value'].items():
+        reform[name] = {start_year: value}
+    pol.implement_reform(reform)
+    calc2 = Calculator(policy=pol, records=rec, verbose=False)
+    # increment both Calculator objects to reform's start_year
+    calc1.advance_to_year(start_year)
+    calc2.advance_to_year(start_year)
+    # calculate baseline and reform output for several years
+    output_type = reform_dict['output_type']
+    num_years = 4
+    results = list()
+    for _ in range(0, num_years):
+        calc1.calc_all()
+        baseline = calc1.array(output_type)
+        calc2.calc_all()
+        reform = calc2.array(output_type)
+        diff = reform - baseline
+        weighted_sum_diff = (diff * calc1.array('s006')).sum() * 1.0e-9
+        results.append(weighted_sum_diff)
+        calc1.increment_year()
+        calc2.increment_year()
+    # write actual results to actual_str
+    actual_str = '{}'.format(rid)
+    for iyr in range(0, num_years):
+        actual_str += ',{:.1f}'.format(results[iyr])
+    return actual_str
+
+
+@pytest.fixture(scope='module', name='baseline_2017_law')
+def fixture_baseline_2017_law(tests_path):
+    """
+    Read ../reforms/2017_law.json and return its policy dictionary.
+    """
+    pre_tcja_jrf = os.path.join(tests_path, '..', 'reforms', '2017_law.json')
+    return Policy.read_json_reform(pre_tcja_jrf)
+
+
+@pytest.fixture(scope='module', name='reforms_dict')
+def fixture_reforms_dict(tests_path):
+    """
+    Read reforms.json and convert to dictionary.
+    """
+    reforms_path = os.path.join(tests_path, 'reforms.json')
+    with open(reforms_path, 'r') as rfile:
+        rjson = rfile.read()
+    return json.loads(rjson)
+
+
+NUM_REFORMS = 64  # when changing this also change num_reforms in conftest.py
+
+
+@pytest.mark.requires_pufcsv
+@pytest.mark.parametrize('rid', [i for i in range(1, NUM_REFORMS + 1)])
+def test_reforms(rid, test_reforms_init, tests_path, baseline_2017_law,
+                 reforms_dict, puf_subsample):
+    """
+    Write actual reform results to files.
+    """
+    # pylint: disable=too-many-arguments
+    assert test_reforms_init == NUM_REFORMS
+    actual = reform_results(rid, reforms_dict[str(rid)],
+                            puf_subsample, baseline_2017_law)
+    afile_path = os.path.join(tests_path,
+                              'reform_actual_{}.csv'.format(rid))
+    with open(afile_path, 'w') as afile:
+        afile.write('rid,res1,res2,res3,res4\n')
+        afile.write('{}\n'.format(actual))
+
+
+@pytest.mark.extend_tcja
+def test_ext_reform(tests_path):
+    """
+    Test ext.json reform that extends TCJA beyond 2025.
+    """
+    # test syntax of ext.json reform file
+    end = Policy()
+    end.set_year(2026)
+    ext = Policy()
+    reform_file = os.path.join(tests_path, '..', 'reforms', 'ext.json')
+    with open(reform_file, 'r', encoding='utf-8') as rfile:
+        rtext = rfile.read()
+    ext.implement_reform(Policy.read_json_reform(rtext))
+    assert not ext.parameter_warnings
+    ext.set_year(2026)
+    assert ext.II_em < end.II_em
+    # test tax output generated by ext.json reform file using public CPS data
+    recs = Records.cps_constructor()
+    calc_end = Calculator(policy=end, records=recs, verbose=False)
+    calc_end.advance_to_year(2026)
+    calc_end.calc_all()
+    iitax_end = calc_end.array('iitax')
+    calc_ext = Calculator(policy=ext, records=recs, verbose=False)
+    calc_ext.advance_to_year(2026)
+    calc_ext.calc_all()
+    iitax_ext = calc_ext.array('iitax')
+    rdiff = iitax_ext - iitax_end
+    weighted_sum_rdiff = (rdiff * calc_end.array('s006')).sum() * 1.0e-9
+    assert np.allclose([weighted_sum_rdiff], [-230.805], rtol=0.0, atol=0.01)

taxcalc/tests/test_responses.py

@@ -0,0 +1,41 @@
+"""
+Test example JSON response assumption files in taxcalc/responses directory
+"""
+# CODING-STYLE CHECKS:
+# pycodestyle est_responses.py
+# pylint --disable=locally-disabled test_responses.py
+
+import os
+import glob
+# pylint: disable=import-error
+from taxcalc import Consumption, GrowDiff
+
+
+def test_response_json(tests_path):
+    """
+    Check that each JSON file can be converted into dictionaries that
+    can be used to construct objects needed for a Calculator object.
+    """
+    # pylint: disable=too-many-locals
+    responses_path = os.path.join(tests_path, '..', 'responses', '*.json')
+    for jpf in glob.glob(responses_path):
+        # read contents of jpf (JSON parameter filename)
+        jfile = open(jpf, 'r')
+        jpf_text = jfile.read()
+        # check that jpf_text can be used to construct objects
+        response_file = ('"consumption"' in jpf_text and
+                         '"growdiff_baseline"' in jpf_text and
+                         '"growdiff_response"' in jpf_text)
+        if response_file:
+            consumption = Consumption()
+            con_change = Consumption.read_json_update(jpf_text)
+            consumption.update_consumption(con_change)
+            del consumption
+            for topkey in ['growdiff_baseline', 'growdiff_response']:
+                growdiff = GrowDiff()
+                gdiff_change = GrowDiff.read_json_update(jpf_text, topkey)
+                growdiff.update_growdiff(gdiff_change)
+                del growdiff
+        else:  # jpf_text is not a valid JSON response assumption file
+            print('test-failing-filename: ' + jpf)
+            assert False