taxcalc 4.3.2__py3-none-any.whl → 4.3.4__py3-none-any.whl

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (41) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/calcfunctions.py +18 -21
  3. taxcalc/policy.py +1 -1
  4. taxcalc/policy_current_law.json +1297 -31
  5. taxcalc/records_variables.json +5 -6
  6. taxcalc/reforms/2017_law.out.csv +1 -1
  7. taxcalc/reforms/ARPA.out.csv +10 -10
  8. taxcalc/reforms/BrownKhanna.out.csv +1 -1
  9. taxcalc/reforms/CARES.out.csv +10 -10
  10. taxcalc/reforms/ConsolidatedAppropriationsAct2021.out.csv +1 -1
  11. taxcalc/reforms/Larson2019.out.csv +10 -10
  12. taxcalc/reforms/Renacci.out.csv +1 -1
  13. taxcalc/reforms/SandersDeFazio.out.csv +10 -10
  14. taxcalc/reforms/TCJA.out.csv +1 -1
  15. taxcalc/reforms/Trump2016.out.csv +1 -1
  16. taxcalc/reforms/Trump2017.out.csv +1 -1
  17. taxcalc/reforms/clp.out.csv +10 -10
  18. taxcalc/reforms/ext.json +20 -20
  19. taxcalc/reforms/ptaxes0.out.csv +1 -1
  20. taxcalc/reforms/ptaxes1.out.csv +1 -1
  21. taxcalc/reforms/ptaxes2.out.csv +1 -1
  22. taxcalc/reforms/ptaxes3.out.csv +1 -1
  23. taxcalc/taxcalcio.py +6 -4
  24. taxcalc/tests/cmpi_cps_expect.txt +20 -20
  25. taxcalc/tests/cmpi_puf_expect.txt +20 -20
  26. taxcalc/tests/cpscsv_agg_expect.csv +16 -16
  27. taxcalc/tests/puf_var_correl_coeffs_2016.csv +39 -39
  28. taxcalc/tests/puf_var_wght_means_by_year.csv +5 -5
  29. taxcalc/tests/pufcsv_agg_expect.csv +17 -17
  30. taxcalc/tests/pufcsv_mtr_expect.txt +8 -8
  31. taxcalc/tests/reforms_expect.csv +7 -7
  32. taxcalc/tests/test_calcfunctions.py +11 -10
  33. taxcalc/tests/test_pufcsv.py +1 -3
  34. taxcalc/tests/test_reforms.py +1 -1
  35. taxcalc/tests/test_utils.py +24 -24
  36. {taxcalc-4.3.2.dist-info → taxcalc-4.3.4.dist-info}/METADATA +2 -2
  37. {taxcalc-4.3.2.dist-info → taxcalc-4.3.4.dist-info}/RECORD +41 -41
  38. {taxcalc-4.3.2.dist-info → taxcalc-4.3.4.dist-info}/WHEEL +1 -1
  39. {taxcalc-4.3.2.dist-info → taxcalc-4.3.4.dist-info}/LICENSE +0 -0
  40. {taxcalc-4.3.2.dist-info → taxcalc-4.3.4.dist-info}/entry_points.txt +0 -0
  41. {taxcalc-4.3.2.dist-info → taxcalc-4.3.4.dist-info}/top_level.txt +0 -0
taxcalc/tests/puf_var_correl_coeffs_2016.csv CHANGED
@@ -1,42 +1,42 @@
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13
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16
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21
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20
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23
23
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25
25
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29
29
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30
30
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32
32
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35
35
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36
36
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61
61
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64
64
  e62900, 0.23, 0.00, 0.11, -0.06, 0.23, 0.23, -0.00, -0.01, 0.01, -0.01, 0.22, 0.01, 0.01, 0.16, 0.11, 0.06, 0.17, 0.15, 0.12, -0.00, 0.04, -0.00, -0.00, 0.02, 0.00, 0.01, 0.14, -0.00, -0.01, -0.01, 0.00, -0.01, -0.01, -0.00, 0.05, 0.03, 0.00, 0.02, -0.00, -0.00, -0.01, 0.00, 0.96, 0.03, 0.01, 0.00, -0.00, -0.00, 0.03, -0.00, 0.14, 0.12, 0.07, 0.06, 0.03, 0.13, 0.00, 0.00, 0.12, 0.00, -0.00, 0.01, 1.00, -0.01, -0.00, -0.01, -0.00, 0.00, 0.17, -0.06, -0.00, 0.00, 0.01, -0.00, 0.04, 0.10, 0.16, 0.06, 0.05
65
65
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66
66
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67
67
  eitc, -0.05, -0.08, -0.04, 0.32, -0.06, -0.05, 0.00, -0.01, -0.01, 0.69, -0.05, -0.01, 0.08, -0.05, -0.02, -0.03, -0.02, -0.02, -0.02, -0.01, -0.01, -0.01, 0.00, -0.02, -0.03, -0.04, -0.03, 0.00, 0.03, -0.11, -0.03, -0.03, -0.03, 0.00, -0.02, -0.06, -0.03, -0.04, -0.00, -0.01, 0.02, -0.01, -0.01, -0.01, -0.01, -0.00, 0.02, -0.01, -0.03, -0.03, -0.04, -0.09, -0.05, -0.02, -0.01, -0.03, -0.01, -0.00, -0.02, -0.01, 0.01, -0.01, -0.01, 0.07, -0.02, 1.00, -0.00, -0.00, -0.06, 0.02, 0.00, 0.23, 0.28, -0.01, 0.00, -0.02, -0.09, -0.11, -0.09
68
68
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69
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
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70
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71
71
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72
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72
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73
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
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74
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75
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
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
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, 0.08, 0.05, 0.06
78
+ payrolltax, 0.44, -0.02, 0.29, -0.16, 0.44, 0.43, 0.04, -0.01, 0.01, -0.08, 0.46, 0.01, 0.12, 0.97, 0.07, 0.09, 0.09, 0.08, 0.16, -0.01, 0.02, 0.01, 0.01, 0.04, 0.04, 0.03, 0.08, -0.02, -0.03, -0.08, 0.02, -0.01, 0.02, -0.01, 0.04, 0.04, 0.03, 0.01, 0.00, 0.00, -0.03, 0.03, 0.16, 0.04, 0.03, 0.00, -0.00, 0.01, 0.20, -0.03, 0.40, 0.36, 0.14, 0.11, 0.11, 0.12, 0.00, 0.02, 0.07, -0.00, 0.05, 0.01, 0.16, -0.03, -0.01, -0.09, -0.00, 0.00, 0.50, -0.04, -0.01, 0.04, 0.11, 0.01, 0.01, 0.08, 1.00, 0.45, 0.43
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, 0.45, 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, 0.43, 0.16, 1.00
taxcalc/tests/puf_var_wght_means_by_year.csv CHANGED
@@ -1,10 +1,10 @@
1
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, 75916, 77963, 80250, 82362, 84514, 86849, 89344, 91950, 94677, 98306, 99812, 102616
2
+ c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72224, 75916, 77963, 80250, 82362, 84514, 86849, 89344, 91949, 94677, 98305, 99811, 102616
3
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
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
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, 57321, 58385, 60072, 61575, 63147, 64911, 66831, 68828, 70916, 73686, 74835, 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, 16816, 17278
6
+ c04800,Federal regular taxable income, 35753, 39297, 39663, 39591, 42568, 44523, 45416, 46476, 55959, 54603, 57321, 58385, 60072, 61575, 63147, 64911, 66831, 68828, 70916, 73685, 74835, 76970
7
+ c05200,Regular tax on taxable income, 7671, 8731, 8725, 8584, 9499, 10001, 10138, 10475, 13361, 12576, 13165, 13230, 13561, 13847, 14164, 14544, 14965, 15398, 15840, 16404, 16816, 17278
8
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
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
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
@@ -67,7 +67,7 @@ e87530,Adjusted qualified lifetime learning expenses for all students, 93,
67
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
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
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, 12203, 12533, 12876, 13267, 13691, 14122, 14560, 15122, 15521, 15974
70
+ iitax,Federal income tax liability, 6826, 7764, 7820, 7778, 8605, 9092, 9293, 6890, 9516, 11572, 12100, 12244, 12629, 12976, 13335, 13744, 14187, 14638, 15097, 15689, 16089, 16567
71
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
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
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
@@ -75,6 +75,6 @@ nu13,Number of dependents under 13 years old, 0, 0, 0, 0
75
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
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
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, 7161, 7425, 7674, 7914, 8144, 8377, 8619, 8873, 9142, 9503, 9599, 9866
78
+ payrolltax,Payroll taxes (ee+er) for OASDI+HI, 4917, 5091, 5141, 5215, 5352, 5497, 5667, 5696, 6069, 6441, 6770, 7016, 7253, 7477, 7690, 7906, 8130, 8363, 8611, 8942, 9037, 9280
79
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
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 CHANGED
@@ -1,26 +1,26 @@
1
1
  ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
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 ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.4,17310.1,18001.3
4
- Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.7,21.2,21.3,52.0
5
- Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.7,788.7,808.1,835.2,2047.5
6
- Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.7,190.0,192.6,164.8
7
- Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3537.5,3798.4,3952.6,1853.9
3
+ AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14973.9,15955.0,16597.4,17310.1,18001.2
4
+ Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.7,21.2,21.2,51.9
5
+ Itemized Deduction ($b),1274.3,602.7,633.9,692.3,761.9,782.7,788.7,808.1,833.2,2047.4
6
+ Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.7,190.0,192.7,164.8
7
+ Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3537.5,3798.4,3962.0,1854.3
8
8
  Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1959.0
9
- Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.2,11927.7,12697.8,13130.7,13703.8,13460.3
10
- Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2423.4,2489.9,2601.1,2816.2
11
- AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.8,14356.1,15323.1,15943.0,16630.5,17082.5
12
- AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,87.9
9
+ Taxable Income ($b),8112.2,9179.2,9520.5,9907.3,12003.2,11927.7,12697.8,13130.7,13699.2,13460.1
10
+ Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2282.7,2423.4,2489.9,2598.6,2816.0
11
+ AMT Income ($b),10512.4,11343.5,11749.7,12180.1,14330.8,14356.1,15323.1,15943.0,16631.7,17082.5
12
+ AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.8,30.3,31.8,87.8
13
13
  AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.3,0.3,0.3,7.4
14
- Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2310.1,2452.2,2520.2,2632.9,2904.0
15
- Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,126.9,132.8,135.0,121.7
14
+ Tax before Credits ($b),1708.1,1734.4,1801.1,1863.4,2309.4,2310.1,2452.2,2520.2,2630.5,2903.8
15
+ Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,126.9,133.5,136.0,122.0
16
16
  Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,143.3,144.0,145.7,77.7
17
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),40.0,44.8,43.6,52.9,84.9,61.5,66.5,65.2,66.0,66.3
19
- Ind Income Tax ($b),1578.2,1534.3,1597.0,1145.8,1544.0,2111.5,2248.5,2308.6,2418.2,2770.9
20
- Payroll Taxes ($b),1083.8,1133.3,1185.4,1209.0,1306.0,1403.4,1492.6,1568.0,1642.1,1715.4
21
- Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3514.9,3741.1,3876.6,4060.3,4486.3
22
- With Income Tax <= 0 (#m),92.8,98.6,99.7,131.7,125.0,100.3,101.8,103.4,104.3,100.9
23
- With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.6,72.3
18
+ Other Taxes ($b),101.9,110.3,110.9,122.1,159.4,140.3,148.2,151.5,157.0,162.3
19
+ Ind Income Tax ($b),1640.1,1599.8,1664.4,1215.0,1618.5,2190.3,2330.2,2394.2,2505.8,2866.4
20
+ Payroll Taxes ($b),1021.9,1067.9,1118.1,1139.7,1231.5,1324.7,1410.9,1481.7,1552.2,1620.6
21
+ Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3514.9,3741.1,3876.0,4058.0,4487.0
22
+ With Income Tax <= 0 (#m),88.5,94.0,95.1,129.1,122.6,95.7,97.1,98.6,99.6,96.3
23
+ With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.2,71.6,72.7,72.4
24
24
  UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
25
  "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1707.8,1818.1,1924.4
26
26
  Total Benefits Cost ($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 CHANGED
@@ -5,14 +5,14 @@ PTAX mtr histogram bin edges:
5
5
  ITAX mtr histogram bin edges:
6
6
  [-1.0, -0.3, -0.2, -0.1, 0.0, 0.1, 0.2, 0.3, 0.4, 0.5, 1.0]
7
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
8
+ 252868 : 0 27604 0 0 0 0 0 225264 0 0
9
+ 252868 : 7375 73 2056 13084 45751 76620 50855 31268 25019 767
10
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
11
+ 119177 : 0 19575 0 0 0 0 0 99602 0 0
12
+ 119177 : 1449 22 793 2751 11461 31291 26217 22346 22287 560
13
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
14
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
15
+ 252868 : 6835 305 1552 11855 42872 71235 52251 30593 31274 4096
16
16
  PTAX and ITAX mtr histogram bin counts for e00300:
17
17
  252868 : 252868 0 0 0 0 0 0 0 0 0
18
18
  252868 : 0 0 0 0 67635 76846 46558 31872 29139 818
@@ -59,5 +59,5 @@ PTAX and ITAX mtr histogram bin counts for e20100:
59
59
  252868 : 252868 0 0 0 0 0 0 0 0 0
60
60
  252868 : 39528 32464 19815 4932 156129 0 0 0 0 0
61
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
62
+ 252868 : 252868 0 0 0 0 0 0 0 0 0
63
+ 252868 : 6835 305 1552 11855 42872 71235 52251 30593 31274 4096
taxcalc/tests/reforms_expect.csv CHANGED
@@ -1,9 +1,9 @@
1
1
  rid,res1,res2,res3,res4
2
- 1,63.8,64.9,68.1,71.0
3
- 2,52.1,56.2,51.1,59.3
4
- 3,76.4,77.7,81.8,85.8
5
- 4,-0.3,-0.3,-0.3,-0.4
6
- 5,0.7,0.7,0.8,0.9
2
+ 1,60.8,61.9,64.9,67.6
3
+ 2,50.4,54.6,49.5,57.2
4
+ 3,73.3,74.5,78.4,82.2
5
+ 4,0.0,0.0,0.0,0.0
6
+ 5,0.0,0.0,0.0,0.0
7
7
  6,37.9,37.8,39.4,40.8
8
8
  7,7.2,7.4,7.5,7.9
9
9
  8,1.9,1.9,2.1,2.2
@@ -52,12 +52,12 @@ rid,res1,res2,res3,res4
52
52
  51,-0.3,-0.3,-0.5,-0.5
53
53
  52,-187.0,-187.5,-193.6,-200.7
54
54
  53,-130.0,-129.3,-132.7,-136.9
55
- 54,31.3,33.8,32.1,41.9
55
+ 54,30.7,33.2,31.5,41.2
56
56
  55,86.1,90.9,95.0,102.5
57
57
  56,0.0,0.0,0.0,0.0
58
58
  57,-14.1,-15.6,-16.0,-14.5
59
59
  58,-15.5,-17.1,-17.5,-15.9
60
- 59,-66.1,-66.2,-66.2,-66.4
60
+ 59,-66.9,-66.9,-67.0,-67.1
61
61
  60,-67.3,-67.2,-67.3,-67.4
62
62
  61,-1.0,-0.5,-0.6,-1.3
63
63
  62,-17.2,-17.7,-23.8,-19.4
taxcalc/tests/test_calcfunctions.py CHANGED
@@ -244,18 +244,18 @@ tuple6 = (120000, 10000, 15000, 100, 2000, 0.06, 0.06, 0.015, 0.015, 0, 99999999
244
244
  None, None, None, None, None, None)
245
245
  expected1 = (0, 4065, 4065, 0, 0, 3252, 25000, 10000, 15000, 10100,
246
246
  17000)
247
- expected2 = (15000, 6146.25, 4065, 2081.25, 1040.625, 4917, 38959.375,
247
+ expected2 = (15000, 4065, 4065, 2081.25, 1040.625, 4917, 38959.375,
248
248
  21167.5, 17791.875, 21380, 19820)
249
- expected3 = (15000, 22202.25, 21453, 749.25, 374.625, 16773, 179625.375,
249
+ expected3 = (15000, 21453, 21453, 749.25, 374.625, 16773, 179625.375,
250
250
  161833.5, 17791.875, 161380, 19820)
251
- expected4 = (15000, 46067.85, 31953, 749.25, 374.625, 30138.6,
251
+ expected4 = (15000, 45318.6, 31953, 749.25, 374.625, 30138.6,
252
252
  529625.375, 511833.5, 17791.875, 511380, 19820)
253
253
  expected5 = (300, 4065, 4065, 0, 0, 3285.3, 25300, 10279.1875, 15000,
254
254
  10382, 17000)
255
255
  expected6 = (-40000, 4065, 4065, 0, 0, 3252, 0, 0, 15000, 10100, 17000)
256
256
 
257
257
  @pytest.mark.parametrize(
258
- 'test_tuple,expected_value', [
258
+ 'test_input, expected_output', [
259
259
  (tuple1, expected1),
260
260
  (tuple2, expected2),
261
261
  (tuple3, expected3),
@@ -263,15 +263,16 @@ expected6 = (-40000, 4065, 4065, 0, 0, 3252, 0, 0, 15000, 10100, 17000)
263
263
  (tuple5, expected5),
264
264
  (tuple6, expected6)], ids=[
265
265
  'case 1', 'case 2', 'case 3', 'case 4', 'case 5', 'case 6'])
266
- def test_EI_PayrollTax(test_tuple, expected_value, skip_jit):
266
+ def test_EI_PayrollTax(test_input, expected_output, skip_jit):
267
267
  """
268
268
  Tests the EI_PayrollTax function
269
269
  """
270
- test_value = calcfunctions.EI_PayrollTax(*test_tuple)
271
- print('Test value = ', test_value)
272
-
273
- assert np.allclose(test_value, expected_value)
274
-
270
+ actual_output = calcfunctions.EI_PayrollTax(*test_input)
271
+ if not np.allclose(actual_output, expected_output):
272
+ print('*INPUT:', test_input)
273
+ print('ACTUAL:', actual_output)
274
+ print('EXPECT:', expected_output)
275
+ assert 1 == 2, 'ACTUAL != EXPECT'
275
276
 
276
277
  def test_AfterTaxIncome(skip_jit):
277
278
  '''
taxcalc/tests/test_pufcsv.py CHANGED
@@ -234,9 +234,7 @@ def test_mtr(tests_path, puf_path):
234
234
  assert np.allclose((calc.array('iitax') +
235
235
  calc.array('payrolltax')),
236
236
  calc.array('combined'))
237
- assert np.allclose((calc.array('ptax_was') +
238
- calc.array('setax') +
239
- calc.array('ptax_amc')),
237
+ assert np.allclose(calc.array('ptax_was'),
240
238
  calc.array('payrolltax'))
241
239
  assert np.allclose(calc.array('c21060') - calc.array('c21040'),
242
240
  calc.array('c04470'))
taxcalc/tests/test_reforms.py CHANGED
@@ -383,4 +383,4 @@ def test_ext_reform(tests_path):
383
383
  iitax_ext = calc_ext.array('iitax')
384
384
  rdiff = iitax_ext - iitax_end
385
385
  weighted_sum_rdiff = (rdiff * calc_end.array('s006')).sum() * 1.0e-9
386
- assert np.allclose([weighted_sum_rdiff], [-230.805], rtol=0.0, atol=0.01)
386
+ assert np.allclose([weighted_sum_rdiff], [-233.447], rtol=0.0, atol=0.01)
taxcalc/tests/test_utils.py CHANGED
@@ -193,20 +193,20 @@ def test_create_tables(cps_subsample):
193
193
  tabcol = 'iitax'
194
194
  expected = [0.0,
195
195
  0.0,
196
- -0.4,
197
- -4.1,
198
- -5.9,
199
- 8.0,
200
- 16.9,
201
- 29.0,
202
- 27.0,
203
- 71.4,
204
- 153.4,
205
- 910.1,
206
- 1205.5,
196
+ -0.3,
197
+ -3.8,
198
+ -5.4,
199
+ 14.8,
200
+ 21.8,
201
+ 34.4,
202
+ 32.9,
203
+ 75.8,
207
204
  159.4,
208
- 268.1,
209
- 482.7]
205
+ 930.7,
206
+ 1260.3,
207
+ 162.9,
208
+ 278.0,
209
+ 489.7]
210
210
  if not np.allclose(dist[tabcol].values.astype('float'), expected,
211
211
  atol=0.1, rtol=0.0):
212
212
  test_failure = True
@@ -291,18 +291,18 @@ def test_create_tables(cps_subsample):
291
291
  tabcol = 'iitax'
292
292
  expected = [0.0,
293
293
  0.0,
294
- -1.3,
295
- -7.6,
296
294
  -1.2,
297
- 20.7,
298
- 26.3,
299
- 47.2,
300
- 95.5,
301
- 321.9,
302
- 324.0,
303
- 64.8,
304
- 315.2,
305
- 1205.5]
295
+ -7.2,
296
+ 3.2,
297
+ 26.1,
298
+ 32.8,
299
+ 54.4,
300
+ 100.9,
301
+ 334.8,
302
+ 335.3,
303
+ 65.6,
304
+ 315.5,
305
+ 1260.3]
306
306
  if not np.allclose(dist[tabcol].values.astype('float'), expected,
307
307
  atol=0.1, rtol=0.0):
308
308
  test_failure = True
{taxcalc-4.3.2.dist-info → taxcalc-4.3.4.dist-info}/METADATA RENAMED
@@ -1,6 +1,6 @@
1
1
  Metadata-Version: 2.1
2
2
  Name: taxcalc
3
- Version: 4.3.2
3
+ Version: 4.3.4
4
4
  Summary: taxcalc
5
5
  Home-page: https://github.com/PSLmodels/Tax-Calculator
6
6
  Download-URL: https://github.com/PSLmodels/Tax-Calculator
@@ -24,7 +24,7 @@ Requires-Dist: pandas
24
24
  Requires-Dist: bokeh
25
25
  Requires-Dist: numba
26
26
  Requires-Dist: requests
27
- Requires-Dist: paramtools >=0.18.3
27
+ Requires-Dist: paramtools>=0.18.3
28
28
 
29
29
  | | |
30
30
  | --- | --- |