taxcalc 4.3.4__py3-none-any.whl → 4.4.0__py3-none-any.whl

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Files changed (45) hide show
  1. taxcalc/__init__.py +1 -1
  2. taxcalc/assumptions/README.md +1 -1
  3. taxcalc/assumptions/economic_assumptions_template.json +1 -1
  4. taxcalc/calculator.py +7 -3
  5. taxcalc/consumption.py +5 -5
  6. taxcalc/cps_weights.csv.gz +0 -0
  7. taxcalc/growdiff.py +5 -10
  8. taxcalc/growfactors.csv +25 -65
  9. taxcalc/parameters.py +12 -13
  10. taxcalc/policy.py +38 -34
  11. taxcalc/policy_current_law.json +87 -87
  12. taxcalc/puf_ratios.csv +14 -14
  13. taxcalc/puf_weights.csv.gz +0 -0
  14. taxcalc/records.py +6 -3
  15. taxcalc/reforms/2017_law.out.csv +9 -9
  16. taxcalc/reforms/BrownKhanna.out.csv +9 -9
  17. taxcalc/reforms/README.md +7 -6
  18. taxcalc/reforms/Renacci.out.csv +9 -9
  19. taxcalc/reforms/TCJA.out.csv +9 -9
  20. taxcalc/reforms/Trump2016.out.csv +9 -9
  21. taxcalc/reforms/Trump2017.out.csv +9 -9
  22. taxcalc/reforms/ext.json +21 -21
  23. taxcalc/reforms/ptaxes0.out.csv +9 -9
  24. taxcalc/reforms/ptaxes1.out.csv +9 -9
  25. taxcalc/reforms/ptaxes2.out.csv +9 -9
  26. taxcalc/reforms/ptaxes3.out.csv +9 -9
  27. taxcalc/taxcalcio.py +47 -32
  28. taxcalc/tests/cpscsv_agg_expect.csv +17 -17
  29. taxcalc/tests/puf_var_wght_means_by_year.csv +39 -39
  30. taxcalc/tests/pufcsv_agg_expect.csv +19 -19
  31. taxcalc/tests/reforms_expect.csv +19 -19
  32. taxcalc/tests/test_4package.py +42 -0
  33. taxcalc/tests/test_calculator.py +8 -7
  34. taxcalc/tests/test_consumption.py +5 -6
  35. taxcalc/tests/test_cpscsv.py +49 -1
  36. taxcalc/tests/test_growdiff.py +5 -7
  37. taxcalc/tests/test_parameters.py +3 -2
  38. taxcalc/tests/test_policy.py +2 -2
  39. taxcalc/tests/test_reforms.py +1 -1
  40. {taxcalc-4.3.4.dist-info → taxcalc-4.4.0.dist-info}/METADATA +5 -7
  41. {taxcalc-4.3.4.dist-info → taxcalc-4.4.0.dist-info}/RECORD +45 -45
  42. {taxcalc-4.3.4.dist-info → taxcalc-4.4.0.dist-info}/LICENSE +0 -0
  43. {taxcalc-4.3.4.dist-info → taxcalc-4.4.0.dist-info}/WHEEL +0 -0
  44. {taxcalc-4.3.4.dist-info → taxcalc-4.4.0.dist-info}/entry_points.txt +0 -0
  45. {taxcalc-4.3.4.dist-info → taxcalc-4.4.0.dist-info}/top_level.txt +0 -0
taxcalc/reforms/BrownKhanna.out.csv CHANGED
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,-930.89,4590.00
3
- 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
- 13,460000.00,6723.42,453276.58,135058.27,30414.80
5
- 21,60000.00,13446.83,29400.57,-6296.60,9180.00
6
- 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
- 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
- 31,30000.00,9899.84,11523.86,-6868.57,4590.00
9
- 32,60000.00,9899.84,41523.86,2294.87,9180.00
10
- 33,120000.00,9899.84,101523.86,17870.48,18360.00
2
+ 11,30000.00,6812.86,18841.93,-1042.99,4590.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,9180.00
4
+ 13,460000.00,6812.86,453187.14,134400.50,30414.80
5
+ 21,60000.00,13625.73,28993.43,-6593.73,9180.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,18360.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,36720.00
8
+ 31,30000.00,10031.54,11278.04,-7026.40,4590.00
9
+ 32,60000.00,10031.54,41278.04,2115.35,9180.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,18360.00
taxcalc/reforms/README.md CHANGED
@@ -8,15 +8,16 @@ are stored on your local computer.
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8
  Such policy reform files can be analyzed on your local computer by
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  using the `tc` command-line interface to Tax-Calculator as described
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  in the [user
11
- guide](https://PSLmodels.github.io/Tax-Calculator/uguide.html) or by
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- writing your own Python programs that import the Tax-Calculator
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- `taxcalc` package as described in the
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- [cookbook](https://PSLmodels.github.io/Tax-Calculator/cookbook.html).
11
+ guide](https://taxcalc.pslmodels.org/guide/cli.html#command-line-interface)
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+ or by writing your own Python programs that import the Tax-Calculator
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+ `taxcalc` package as described in the [cookbook
14
+ recipes](https://taxcalc.pslmodels.org/recipes/index.html#recipes).
15
15
 
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  [This
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17
  document](https://github.com/PSLmodels/Tax-Calculator/blob/master/taxcalc/reforms/REFORMS.md#how-to-specify-a-tax-reform-in-a-json-policy-reform-file)
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  provides access to several reform files that represent recent tax
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  reform proposals and guidelines about how to prepare your own reform
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- files. Look in particular at the
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+ files. Look in particular at the older
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  [FAQ](https://github.com/PSLmodels/Tax-Calculator/blob/master/taxcalc/reforms/TCJA.md#tcja-faq)
22
- on TCJA-related reforms.
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+ on TCJA-related reforms and the newer section on [TCJA after
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+ 2025](https://taxcalc.pslmodels.org/usage/tcja_after_2025.html#tcja-after-2025).
taxcalc/reforms/Renacci.out.csv CHANGED
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,15882.08,8823.89,-917.61,4590.00
3
- 12,60000.00,15882.08,38823.89,2082.39,9180.00
4
- 13,460000.00,15882.08,444117.92,105428.44,30414.80
5
- 21,60000.00,31764.18,7059.70,-5920.62,9180.00
6
- 22,120000.00,31764.18,67059.70,1605.97,18360.00
7
- 23,240000.00,31764.18,187059.70,30882.84,36720.00
8
- 31,30000.00,15882.08,3529.86,-5796.01,4590.00
9
- 32,60000.00,15882.08,33529.86,552.99,9180.00
10
- 33,120000.00,15882.08,93529.86,14016.42,18360.00
2
+ 11,30000.00,16093.38,8542.16,-945.78,4590.00
3
+ 12,60000.00,16093.38,38542.16,2054.22,9180.00
4
+ 13,460000.00,16093.38,443906.62,105269.97,30414.80
5
+ 21,60000.00,32186.76,6355.40,-6172.82,9180.00
6
+ 22,120000.00,32186.76,66355.40,1535.54,18360.00
7
+ 23,240000.00,32186.76,186355.40,30495.47,36720.00
8
+ 31,30000.00,16093.38,3177.70,-5939.56,4590.00
9
+ 32,60000.00,16093.38,33177.70,517.77,9180.00
10
+ 33,120000.00,16093.38,93177.70,13822.74,18360.00
taxcalc/reforms/TCJA.out.csv CHANGED
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,12404.02,17595.98,114.60,4590.00
3
- 12,60000.00,12404.02,47595.98,4473.91,9180.00
4
- 13,460000.00,12404.02,447595.98,133869.61,30414.80
5
- 21,60000.00,24808.03,35191.97,-3770.79,9180.00
6
- 22,120000.00,24808.03,95191.97,4947.82,18360.00
7
- 23,240000.00,24808.03,215191.97,35840.55,36720.00
8
- 31,30000.00,18606.02,11393.98,-4526.38,4590.00
9
- 32,60000.00,18606.02,41393.98,886.12,9180.00
10
- 33,120000.00,18606.02,101393.98,13568.45,18360.00
2
+ 11,30000.00,12514.06,17485.94,99.65,4590.00
3
+ 12,60000.00,12514.06,47485.94,4412.46,9180.00
4
+ 13,460000.00,12514.06,447485.94,133608.15,30414.80
5
+ 21,60000.00,25028.13,34971.87,-3800.70,9180.00
6
+ 22,120000.00,25028.13,94971.87,4824.92,18360.00
7
+ 23,240000.00,25028.13,214971.87,35682.99,36720.00
8
+ 31,30000.00,18771.09,11228.91,-4601.98,4590.00
9
+ 32,60000.00,18771.09,41228.91,863.82,9180.00
10
+ 33,120000.00,18771.09,101228.91,13463.70,18360.00
taxcalc/reforms/Trump2016.out.csv CHANGED
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,15882.08,14117.92,-105.85,4590.00
3
- 12,60000.00,15882.08,44117.92,4067.80,9180.00
4
- 13,460000.00,15882.08,444117.92,134207.98,30414.80
5
- 21,60000.00,31764.18,28235.82,-2211.70,9180.00
6
- 22,120000.00,31764.18,88235.82,6635.60,18360.00
7
- 23,240000.00,31764.18,208235.82,41735.60,36720.00
8
- 31,30000.00,15882.08,14117.92,-3014.86,4590.00
9
- 32,60000.00,15882.08,44117.92,3067.80,9180.00
10
- 33,120000.00,15882.08,104117.92,19442.80,18360.00
2
+ 11,30000.00,16093.38,13906.62,-131.21,4590.00
3
+ 12,60000.00,16093.38,43906.62,3946.31,9180.00
4
+ 13,460000.00,16093.38,443906.62,133942.81,30414.80
5
+ 21,60000.00,32186.76,27813.24,-2262.41,9180.00
6
+ 22,120000.00,32186.76,87813.24,6392.61,18360.00
7
+ 23,240000.00,32186.76,207813.24,41492.61,36720.00
8
+ 31,30000.00,16093.38,13906.62,-3129.39,4590.00
9
+ 32,60000.00,16093.38,43906.62,2946.31,9180.00
10
+ 33,120000.00,16093.38,103906.62,19321.31,18360.00
taxcalc/reforms/Trump2017.out.csv CHANGED
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,13446.83,12265.02,-573.50,4590.00
3
- 12,60000.00,13446.83,42265.02,2739.00,9180.00
4
- 13,460000.00,13446.83,446553.17,108485.92,30414.80
5
- 21,60000.00,26893.67,15953.73,-4004.63,9180.00
6
- 22,120000.00,26893.67,75953.73,2495.37,18360.00
7
- 23,240000.00,26893.67,195953.73,36933.93,36720.00
8
- 31,30000.00,19799.67,1624.03,-4546.61,4590.00
9
- 32,60000.00,19799.67,31624.03,362.40,9180.00
10
- 33,120000.00,19799.67,91624.03,13412.91,18360.00
2
+ 11,30000.00,13625.73,12029.06,-597.09,4590.00
3
+ 12,60000.00,13625.73,42029.06,2599.83,9180.00
4
+ 13,460000.00,13625.73,446374.27,107826.13,30414.80
5
+ 21,60000.00,27251.46,15367.70,-4063.23,9180.00
6
+ 22,120000.00,27251.46,75367.70,2436.77,18360.00
7
+ 23,240000.00,27251.46,195367.70,36627.05,36720.00
8
+ 31,30000.00,20063.08,1246.50,-4673.54,4590.00
9
+ 32,60000.00,20063.08,31246.50,324.65,9180.00
10
+ 33,120000.00,20063.08,91246.50,13211.19,18360.00
taxcalc/reforms/ext.json CHANGED
@@ -1,32 +1,32 @@
1
1
  // REFORM TO EXTEND TEMPORARY TCJA PROVISIONS BEYOND 2025
2
- // USING TAX-CALCULATOR 4.3.4
3
- // WITH 2025-to-2026 INDEXING FACTOR = 1.022000
4
- // AND 2028-to-2029 INDEXING FACTOR = 1.019400
2
+ // USING TAX-CALCULATOR 4.4.0
3
+ // WITH 2025-to-2026 INDEXING FACTOR = 1.024900
4
+ // AND 2028-to-2029 INDEXING FACTOR = 1.021800
5
5
  {
6
6
  "II_rt1": {"2026": 0.10},
7
- "II_brk1": {"2026": [12187.35, 24374.7, 12187.35, 17374.0, 24374.7]},
7
+ "II_brk1": {"2026": [12221.93, 24443.86, 12221.93, 17423.3, 24443.86]},
8
8
  "PT_rt1": {"2026": 0.10},
9
- "PT_brk1": {"2026": [12187.35, 24374.7, 12187.35, 17374.0, 24374.7]},
9
+ "PT_brk1": {"2026": [12221.93, 24443.86, 12221.93, 17423.3, 24443.86]},
10
10
  "II_rt2": {"2026": 0.12},
11
- "II_brk2": {"2026": [49541.45, 99082.9, 49541.45, 66276.7, 99082.9]},
11
+ "II_brk2": {"2026": [49682.03, 99364.06, 49682.03, 66464.76, 99364.06]},
12
12
  "PT_rt2": {"2026": 0.12},
13
- "PT_brk2": {"2026": [49541.45, 99082.9, 49541.45, 66276.7, 99082.9]},
13
+ "PT_brk2": {"2026": [49682.03, 99364.06, 49682.03, 66464.76, 99364.06]},
14
14
  "II_rt3": {"2026": 0.22},
15
- "II_brk3": {"2026": [105623.7, 211247.4, 105623.7, 105623.7, 211247.4]},
15
+ "II_brk3": {"2026": [105923.42, 211846.83, 105923.42, 105923.42, 211846.83]},
16
16
  "PT_rt3": {"2026": 0.22},
17
- "PT_brk3": {"2026": [105623.7, 211247.4, 105623.7, 105623.7, 211247.4]},
17
+ "PT_brk3": {"2026": [105923.42, 211846.83, 105923.42, 105923.42, 211846.83]},
18
18
  "II_rt4": {"2026": 0.24},
19
- "II_brk4": {"2026": [201640.6, 403281.2, 201640.6, 201640.6, 403281.2]},
19
+ "II_brk4": {"2026": [202212.77, 404425.54, 202212.77, 202212.77, 404425.54]},
20
20
  "PT_rt4": {"2026": 0.24},
21
- "PT_brk4": {"2026": [201640.6, 403281.2, 201640.6, 201640.6, 403281.2]},
21
+ "PT_brk4": {"2026": [202212.77, 404425.54, 202212.77, 202212.77, 404425.54]},
22
22
  "II_rt5": {"2026": 0.32},
23
- "II_brk5": {"2026": [256036.55, 512073.1, 256036.55, 256011.0, 512073.1]},
23
+ "II_brk5": {"2026": [256763.07, 513526.14, 256763.07, 256737.45, 513526.14]},
24
24
  "PT_rt5": {"2026": 0.32},
25
- "PT_brk5": {"2026": [256036.55, 512073.1, 256036.55, 256011.0, 512073.1]},
25
+ "PT_brk5": {"2026": [256763.07, 513526.14, 256763.07, 256737.45, 513526.14]},
26
26
  "II_rt6": {"2026": 0.35},
27
- "II_brk6": {"2026": [640129.7, 768135.2, 384067.6, 640129.7, 768135.2]},
27
+ "II_brk6": {"2026": [641946.12, 770314.84, 385157.42, 641946.12, 770314.84]},
28
28
  "PT_rt6": {"2026": 0.35},
29
- "PT_brk6": {"2026": [640129.7, 768135.2, 384067.6, 640129.7, 768135.2]},
29
+ "PT_brk6": {"2026": [641946.12, 770314.84, 385157.42, 641946.12, 770314.84]},
30
30
  "II_rt7": {"2026": 0.37},
31
31
  "II_brk7": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
32
32
  "PT_rt7": {"2026": 0.37},
@@ -36,10 +36,10 @@
36
36
  "ODC_c": {"2026": 500.00},
37
37
  "CTC_ps": {"2026": [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]},
38
38
  "ACTC_Income_thd": {"2026": 2500.00},
39
- "AMT_em": {"2026": [90038.2, 140014.0, 70007.0, 90038.2, 140014.0]},
40
- "AMT_em_ps": {"2026": [640129.7, 1280259.4, 640129.7, 640129.7, 1280259.4]},
41
- "AMT_em_pe": {"2026": 940401.17},
42
- "STD": {"2026": [15330.0, 30660.0, 15330.0, 22995.0, 30660.0]},
39
+ "AMT_em": {"2026": [90293.69, 140411.3, 70205.65, 90293.69, 140411.3]},
40
+ "AMT_em_ps": {"2026": [641946.12, 1283892.23, 641946.12, 641946.12, 1283892.23]},
41
+ "AMT_em_pe": {"2026": 945745.66},
42
+ "STD": {"2026": [15373.5, 30747.0, 15373.5, 23060.25, 30747.0]},
43
43
  "ID_AllTaxes_c": {"2026": [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]},
44
44
  "ID_Charity_crt_cash": {"2026": 0.60},
45
45
  "ID_Casualty_hc": {"2026": 1.00},
@@ -50,10 +50,10 @@
50
50
  "II_em": {"2026": 0.00},
51
51
  "II_em_ps": {"2026": [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]},
52
52
  "PT_qbid_rt": {"2026": 0.20},
53
- "PT_qbid_taxinc_thd": {"2026": [201640.6, 403281.2, 201640.6, 201640.6, 201640.6]},
53
+ "PT_qbid_taxinc_thd": {"2026": [202212.77, 404425.54, 202212.77, 202212.77, 202212.77]},
54
54
  "PT_qbid_taxinc_gap": {"2026": [50000.0, 100000.0, 50000.0, 50000.0, 100000.0]},
55
55
  "PT_qbid_w2_wages_rt": {"2026": 0.50},
56
56
  "PT_qbid_alt_w2_wages_rt": {"2026": 0.25},
57
57
  "PT_qbid_alt_property_rt": {"2026": 0.03},
58
- "ALD_BusinessLosses_c": {"2029": [339332.31, 678664.61, 339332.31, 339332.31, 678664.61]}
58
+ "ALD_BusinessLosses_c": {"2029": [342803.73, 685607.47, 342803.73, 342803.73, 685607.47]}
59
59
  }
taxcalc/reforms/ptaxes0.out.csv CHANGED
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,554.60,5100.00
3
- 12,60000.00,6723.42,48988.43,5935.27,10200.00
4
- 13,460000.00,6723.42,453276.58,135058.27,33078.00
5
- 21,60000.00,13446.83,29400.57,-2177.25,10200.00
6
- 22,120000.00,13446.83,89400.57,8226.47,20400.00
7
- 23,240000.00,13446.83,209400.57,44745.39,40800.00
8
- 31,30000.00,9899.84,11523.86,-3556.63,5100.00
9
- 32,60000.00,9899.84,41523.86,2721.83,10200.00
10
- 33,120000.00,9899.84,101523.86,17870.48,20400.00
2
+ 11,30000.00,6812.86,18841.93,526.05,5100.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,10200.00
4
+ 13,460000.00,6812.86,453187.14,134400.50,33078.00
5
+ 21,60000.00,13625.73,28993.43,-2251.46,10200.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,20400.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,40800.00
8
+ 31,30000.00,10031.54,11278.04,-3670.39,5100.00
9
+ 32,60000.00,10031.54,41278.04,2675.55,10200.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,20400.00
taxcalc/reforms/ptaxes1.out.csv CHANGED
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,554.60,4590.00
3
- 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
- 13,460000.00,6723.42,453276.58,135058.27,44340.00
5
- 21,60000.00,13446.83,29400.57,-2177.25,9180.00
6
- 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
- 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
- 31,30000.00,9899.84,11523.86,-3556.63,4590.00
9
- 32,60000.00,9899.84,41523.86,2721.83,9180.00
10
- 33,120000.00,9899.84,101523.86,17870.48,18360.00
2
+ 11,30000.00,6812.86,18841.93,526.05,4590.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,9180.00
4
+ 13,460000.00,6812.86,453187.14,134400.50,44340.00
5
+ 21,60000.00,13625.73,28993.43,-2251.46,9180.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,18360.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,36720.00
8
+ 31,30000.00,10031.54,11278.04,-3670.39,4590.00
9
+ 32,60000.00,10031.54,41278.04,2675.55,9180.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,18360.00
taxcalc/reforms/ptaxes2.out.csv CHANGED
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,554.60,4590.00
3
- 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
- 13,460000.00,6723.42,453276.58,135058.27,70380.00
5
- 21,60000.00,13446.83,29400.57,-2177.25,9180.00
6
- 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
- 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
- 31,30000.00,9899.84,11523.86,-3556.63,4590.00
9
- 32,60000.00,9899.84,41523.86,2721.83,9180.00
10
- 33,120000.00,9899.84,101523.86,17870.48,18360.00
2
+ 11,30000.00,6812.86,18841.93,526.05,4590.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,9180.00
4
+ 13,460000.00,6812.86,453187.14,134400.50,70380.00
5
+ 21,60000.00,13625.73,28993.43,-2251.46,9180.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,18360.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,36720.00
8
+ 31,30000.00,10031.54,11278.04,-3670.39,4590.00
9
+ 32,60000.00,10031.54,41278.04,2675.55,9180.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,18360.00
taxcalc/reforms/ptaxes3.out.csv CHANGED
@@ -1,10 +1,10 @@
1
1
  RECID,c00100,standard,c04800,iitax,payrolltax
2
- 11,30000.00,6723.42,18988.43,554.60,4590.00
3
- 12,60000.00,6723.42,48988.43,5935.27,9180.00
4
- 13,460000.00,6723.42,453276.58,134778.52,30414.80
5
- 21,60000.00,13446.83,29400.57,-2177.25,9180.00
6
- 22,120000.00,13446.83,89400.57,8226.47,18360.00
7
- 23,240000.00,13446.83,209400.57,44745.39,36720.00
8
- 31,30000.00,9899.84,11523.86,-3556.63,4590.00
9
- 32,60000.00,9899.84,41523.86,2721.83,9180.00
10
- 33,120000.00,9899.84,101523.86,17870.48,18360.00
2
+ 11,30000.00,6812.86,18841.93,526.05,4590.00
3
+ 12,60000.00,6812.86,48841.93,5838.62,9180.00
4
+ 13,460000.00,6812.86,453187.14,134109.50,30414.80
5
+ 21,60000.00,13625.73,28993.43,-2251.46,9180.00
6
+ 22,120000.00,13625.73,88993.43,8004.64,18360.00
7
+ 23,240000.00,13625.73,208993.43,44446.65,36720.00
8
+ 31,30000.00,10031.54,11278.04,-3670.39,4590.00
9
+ 32,60000.00,10031.54,41278.04,2675.55,9180.00
10
+ 33,120000.00,10031.54,101278.04,17728.06,18360.00
taxcalc/taxcalcio.py CHANGED
@@ -68,6 +68,7 @@ class TaxCalcIO():
68
68
  outdir=None):
69
69
  # pylint: disable=too-many-arguments,too-many-locals
70
70
  # pylint: disable=too-many-branches,too-many-statements
71
+ self.gf_reform = None
71
72
  self.errmsg = ''
72
73
  # check name and existence of INPUT file
73
74
  inp = 'x'
@@ -248,6 +249,35 @@ class TaxCalcIO():
248
249
  # pylint: disable=too-many-arguments,too-many-locals
249
250
  # pylint: disable=too-many-statements,too-many-branches
250
251
  self.errmsg = ''
252
+ # instantiate base and reform GrowFactors objects
253
+ if self.tmd_input_data:
254
+ gfactors_base = GrowFactors(self.tmd_gfactor) # pragma: no cover
255
+ gfactors_ref = GrowFactors(self.tmd_gfactor) # pragma: no cover
256
+ else:
257
+ gfactors_base = GrowFactors()
258
+ gfactors_ref = GrowFactors()
259
+ # check tax_year validity
260
+ max_tax_year = gfactors_base.last_year
261
+ if tax_year > max_tax_year:
262
+ msg = f'TAXYEAR={tax_year} is greater than {max_tax_year}'
263
+ self.errmsg += f'ERROR: {msg}\n'
264
+ if self.puf_input_data:
265
+ min_tax_year = max( # pragma: no cover
266
+ Policy.JSON_START_YEAR, Records.PUFCSV_YEAR)
267
+ elif self.cps_input_data:
268
+ min_tax_year = max(
269
+ Policy.JSON_START_YEAR, Records.CPSCSV_YEAR)
270
+ elif self.tmd_input_data:
271
+ min_tax_year = max( # pragma: no cover
272
+ Policy.JSON_START_YEAR, Records.TMDCSV_YEAR)
273
+ else:
274
+ min_tax_year = Policy.JSON_START_YEAR
275
+ if tax_year < min_tax_year:
276
+ msg = f'TAXYEAR={tax_year} is less than {min_tax_year}'
277
+ self.errmsg += f'ERROR: {msg}\n'
278
+ # tax_year out of valid range means cannot proceed with calculations
279
+ if self.errmsg:
280
+ return
251
281
  # get policy parameter dictionary from --baseline file
252
282
  basedict = Calculator.read_json_param_objects(baseline, None)
253
283
  # get assumption sub-dictionaries
@@ -263,34 +293,29 @@ class TaxCalcIO():
263
293
  # remember parameters for reform documentation
264
294
  self.param_dict = paramdict
265
295
  self.policy_dicts = policydicts
296
+ # set last_b_year
297
+ last_b_year = max(tax_year, Policy.LAST_BUDGET_YEAR)
266
298
  # create gdiff_baseline object
267
- gdiff_baseline = GrowDiff()
299
+ gdiff_baseline = GrowDiff(last_budget_year=last_b_year)
268
300
  try:
269
301
  gdiff_baseline.update_growdiff(paramdict['growdiff_baseline'])
270
302
  except paramtools.ValidationError as valerr_msg:
271
303
  self.errmsg += valerr_msg.__str__()
272
- # create GrowFactors base object that incorporates gdiff_baseline
273
- if self.tmd_input_data:
274
- gfactors_base = GrowFactors(self.tmd_gfactor) # pragma: no cover
275
- else:
276
- gfactors_base = GrowFactors()
304
+ # apply gdiff_baseline to gfactor_base
277
305
  gdiff_baseline.apply_to(gfactors_base)
278
306
  # specify gdiff_response object
279
- gdiff_response = GrowDiff()
307
+ gdiff_response = GrowDiff(last_budget_year=last_b_year)
280
308
  try:
281
309
  gdiff_response.update_growdiff(paramdict['growdiff_response'])
282
310
  except paramtools.ValidationError as valerr_msg:
283
311
  self.errmsg += valerr_msg.__str__()
284
- # create GrowFactors ref object that has all gdiff objects applied
285
- if self.tmd_input_data:
286
- gfactors_ref = GrowFactors(self.tmd_gfactor) # pragma: no cover
287
- else:
288
- gfactors_ref = GrowFactors()
312
+ # apply gdiff_baseline and gdiff_response to gfactor_ref
289
313
  gdiff_baseline.apply_to(gfactors_ref)
290
314
  gdiff_response.apply_to(gfactors_ref)
315
+ self.gf_reform = copy.deepcopy(gfactors_ref)
291
316
  # create Policy objects:
292
317
  # ... the baseline Policy object
293
- base = Policy(gfactors=gfactors_base)
318
+ base = Policy(gfactors=gfactors_base, last_budget_year=last_b_year)
294
319
  try:
295
320
  base.implement_reform(basedict['policy'],
296
321
  print_warnings=True,
@@ -301,7 +326,7 @@ class TaxCalcIO():
301
326
  self.errmsg += valerr_msg.__str__()
302
327
  # ... the reform Policy object
303
328
  if self.specified_reform:
304
- pol = Policy(gfactors=gfactors_ref)
329
+ pol = Policy(gfactors=gfactors_ref, last_budget_year=last_b_year)
305
330
  for poldict in policydicts:
306
331
  try:
307
332
  pol.implement_reform(poldict,
@@ -314,22 +339,13 @@ class TaxCalcIO():
314
339
  except paramtools.ValidationError as valerr_msg:
315
340
  self.errmsg += valerr_msg.__str__()
316
341
  else:
317
- pol = Policy(gfactors=gfactors_base)
342
+ pol = Policy(gfactors=gfactors_base, last_budget_year=last_b_year)
318
343
  # create Consumption object
319
- con = Consumption()
344
+ con = Consumption(last_budget_year=last_b_year)
320
345
  try:
321
346
  con.update_consumption(paramdict['consumption'])
322
347
  except paramtools.ValidationError as valerr_msg:
323
348
  self.errmsg += valerr_msg.__str__()
324
- # check for valid tax_year value
325
- if tax_year < pol.start_year:
326
- msg = 'tax_year {} less than policy.start_year {}'
327
- msg = msg.format(tax_year, pol.start_year)
328
- self.errmsg += 'ERROR: {}\n'.format(msg)
329
- if tax_year > pol.end_year:
330
- msg = 'tax_year {} greater than policy.end_year {}'
331
- msg = msg.format(tax_year, pol.end_year)
332
- self.errmsg += 'ERROR: {}\n'.format(msg)
333
349
  # any errors imply cannot proceed with calculations
334
350
  if self.errmsg:
335
351
  return
@@ -386,10 +402,6 @@ class TaxCalcIO():
386
402
  adjust_ratios=None,
387
403
  exact_calculations=exact_calculations)
388
404
  recs_base = copy.deepcopy(recs)
389
- if tax_year < recs.data_year:
390
- msg = 'tax_year {} less than records.data_year {}'
391
- msg = msg.format(tax_year, recs.data_year)
392
- self.errmsg += 'ERROR: {}\n'.format(msg)
393
405
  # create Calculator objects
394
406
  self.calc = Calculator(policy=pol, records=recs,
395
407
  verbose=True,
@@ -571,10 +583,13 @@ class TaxCalcIO():
571
583
  Write reform documentation to text file.
572
584
  """
573
585
  if len(self.policy_dicts) <= 1:
574
- doc = Calculator.reform_documentation(self.param_dict)
586
+ doc = Calculator.reform_documentation(
587
+ self.param_dict, self.gf_reform
588
+ )
575
589
  else:
576
- doc = Calculator.reform_documentation(self.param_dict,
577
- self.policy_dicts[1:])
590
+ doc = Calculator.reform_documentation(
591
+ self.param_dict, self.gf_reform, self.policy_dicts[1:]
592
+ )
578
593
  doc_fname = self._output_filename.replace('.csv', '-doc.text')
579
594
  with open(doc_fname, 'w', encoding='utf-8') as dfile:
580
595
  dfile.write(doc)
taxcalc/tests/cpscsv_agg_expect.csv CHANGED
@@ -1,26 +1,26 @@
1
1
  ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
2
  Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1
3
3
  AGI ($b),9087.6,10714.8,11167.0,11573.2,13174.9,13543.8,14390.3,15077.5,15785.2,16487.0
4
- Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.0,29.6,30.4,81.1
5
- Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,891.8,917.9,964.3,2181.4
6
- Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.3,185.3,187.1,139.0
7
- Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3933.0,1610.8
8
- Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2081.5
9
- Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10954.0,11432.4,11991.8,11810.0
10
- Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1939.0,2018.1,2122.8,2347.6
11
- AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14983.7,15102.7
12
- AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.7,0.7,0.6,0.6,17.1
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 ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2123.4,2364.7
15
- Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.2,111.9,112.8,97.8
16
- Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.4,109.4,111.2,30.0
4
+ Itemizers (#m),62.8,23.9,25.0,27.5,31.2,31.2,30.0,29.6,30.4,79.7
5
+ Itemized Deduction ($b),1218.6,612.0,655.1,745.4,862.7,881.9,891.8,917.9,964.3,2163.0
6
+ Standard Deduction Filers (#m),124.3,175.3,176.9,176.9,175.8,178.5,182.3,185.3,187.1,140.4
7
+ Standard Deduction ($b),1092.1,2951.3,3026.1,3080.8,3091.9,3231.4,3534.5,3791.7,3933.0,1659.4
8
+ Personal Exemption ($b),1383.6,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,2125.0
9
+ Taxable Income ($b),6230.6,7959.2,8322.8,8615.4,10049.9,10332.2,10954.0,11432.4,11991.8,11766.1
10
+ Regular Tax ($b),1108.0,1380.0,1449.0,1497.4,1762.8,1837.4,1939.0,2018.1,2122.8,2327.3
11
+ AMT Income ($b),8319.8,10212.6,10630.3,10965.7,12473.9,12821.8,13655.8,14315.8,14983.7,15116.4
12
+ AMT Liability ($b),8.1,0.4,0.4,0.5,1.4,0.7,0.7,0.6,0.6,16.8
13
+ AMT Filers (#m),2.6,0.1,0.1,0.1,0.2,0.1,0.1,0.1,0.1,4.0
14
+ Tax before Credits ($b),1116.0,1380.4,1449.4,1497.9,1764.3,1838.0,1939.7,2018.7,2123.4,2344.1
15
+ Refundable Credits ($b),70.8,102.5,102.7,655.0,827.1,98.5,106.2,111.9,112.8,98.7
16
+ Nonrefundable Credits ($b),32.7,97.2,99.2,99.2,0.0,107.7,108.4,109.4,111.2,29.5
17
17
  Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
18
  Other Taxes ($b),61.3,70.4,72.7,75.9,82.3,87.9,91.9,97.0,102.3,107.8
19
- Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1719.7,1817.1,1894.4,2001.7,2344.7
19
+ Ind Income Tax ($b),1073.9,1251.1,1320.2,819.6,1019.4,1719.7,1817.1,1894.4,2001.7,2323.7
20
20
  Payroll Taxes ($b),985.0,1081.8,1133.6,1154.6,1250.3,1348.0,1433.8,1505.8,1577.3,1647.1
21
- Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.2,3578.9,3991.9
22
- With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.1,97.4,97.9,95.7
23
- With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.4,71.3,70.7
21
+ Combined Liability ($b),2059.0,2333.0,2453.8,1974.2,2269.7,3067.8,3250.9,3400.2,3578.9,3970.8
22
+ With Income Tax <= 0 (#m),86.2,94.6,95.3,133.1,126.0,94.5,96.1,97.4,97.9,96.2
23
+ With Combined Tax <= 0 (#m),62.8,65.4,66.4,98.2,97.7,67.9,69.3,70.4,71.3,70.8
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)",2790.7,3225.5,3429.9,3617.0,3993.0,4069.6,4390.5,4696.3,4983.2,5266.5
26
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