taxcalc 4.6.3__py3-none-any.whl → 5.0.4__py3-none-any.whl

taxcalc/tests/test_calculator.py

@@ -181,40 +181,6 @@ def test_calculator_mtr(cps_subsample):
     assert np.allclose(calc.array('c00100'), c00100x)
 
 
-def test_calculator_mtr_when_PT_rates_differ():
-    """
-    Test Calculator mtr method in special case.
-    """
-    reform = {
-        'II_rt1': {2013: 0.40},
-        'II_rt2': {2013: 0.40},
-        'II_rt3': {2013: 0.40},
-        'II_rt4': {2013: 0.40},
-        'II_rt5': {2013: 0.40},
-        'II_rt6': {2013: 0.40},
-        'II_rt7': {2013: 0.40},
-        'PT_rt1': {2013: 0.30},
-        'PT_rt2': {2013: 0.30},
-        'PT_rt3': {2013: 0.30},
-        'PT_rt4': {2013: 0.30},
-        'PT_rt5': {2013: 0.30},
-        'PT_rt6': {2013: 0.30},
-        'PT_rt7': {2013: 0.30}
-    }
-    funit = (
-        'RECID,MARS,FLPDYR,e00200,e00200p,e00900,e00900p,extraneous\n'
-        '1,    1,   2009,  200000,200000, 100000,100000, 9999999999\n'
-    )
-    rec = Records(pd.read_csv(StringIO(funit)))
-    pol = Policy()
-    calc1 = Calculator(policy=pol, records=rec)
-    (_, mtr1, _) = calc1.mtr(variable_str='p23250')
-    pol.implement_reform(reform)
-    calc2 = Calculator(policy=pol, records=rec)
-    (_, mtr2, _) = calc2.mtr(variable_str='p23250')
-    assert np.allclose(mtr1, mtr2, rtol=0.0, atol=1e-06)
-
-
 def test_make_calculator_increment_years_first(cps_subsample):
     """
     Test Calculator inflation indexing of policy parameters.
@@ -252,44 +218,6 @@ def test_make_calculator_increment_years_first(cps_subsample):
     assert np.allclose(act_II_em[:5], exp_II_em)
 
 
-def test_ID_HC_vs_BS(cps_subsample):
-    """
-    Test that complete haircut of itemized deductions produces same
-    results as a 100% benefit surtax with no benefit deduction.
-    """
-    recs = Records.cps_constructor(data=cps_subsample)
-    # specify complete-haircut reform policy and Calculator object
-    hc_policy = Policy()
-    hc_reform = {
-        'ID_Medical_hc': {2013: 1.0},
-        'ID_StateLocalTax_hc': {2013: 1.0},
-        'ID_RealEstate_hc': {2013: 1.0},
-        'ID_Casualty_hc': {2013: 1.0},
-        'ID_Miscellaneous_hc': {2013: 1.0},
-        'ID_InterestPaid_hc': {2013: 1.0},
-        'ID_Charity_hc': {2013: 1.0}
-    }
-    hc_policy.implement_reform(hc_reform)
-    hc_calc = Calculator(policy=hc_policy, records=recs)
-    hc_calc.calc_all()
-    hc_taxes = hc_calc.dataframe(['iitax', 'payrolltax'])
-    del hc_calc
-    # specify benefit-surtax reform policy and Calculator object
-    bs_policy = Policy()
-    bs_reform = {
-        'ID_BenefitSurtax_crt': {2013: 0.0},
-        'ID_BenefitSurtax_trt': {2013: 1.0}
-    }
-    bs_policy.implement_reform(bs_reform)
-    bs_calc = Calculator(policy=bs_policy, records=recs)
-    bs_calc.calc_all()
-    bs_taxes = bs_calc.dataframe([], all_vars=True)
-    del bs_calc
-    # compare calculated taxes generated by the two reforms
-    assert np.allclose(hc_taxes['payrolltax'], bs_taxes['payrolltax'])
-    assert np.allclose(hc_taxes['iitax'], bs_taxes['iitax'])
-
-
 def test_ID_StateLocal_HC_vs_CRT(cps_subsample):
     """
     Test that a cap on state/local income and sales tax deductions at 0 percent
@@ -345,11 +273,11 @@ def test_ID_RealEstate_HC_vs_CRT(cps_subsample):
 RAWINPUT_FUNITS = 4
 RAWINPUT_YEAR = 2015
 RAWINPUT_CONTENTS = (
-    'RECID,MARS,unknown\n'
-    '    1,   2,      9\n'
-    '    2,   1,      9\n'
-    '    3,   4,      9\n'
-    '    4,   3,      9\n'
+    'RECID,MARS,unknown,e00300\n'
+    '    1,   2,      9,     0\n'
+    '    2,   1,      9,     0\n'
+    '    3,   4,      9,     0\n'
+    '    4,   3,      9,     0\n'
 )
 
 
@@ -384,6 +312,9 @@ def test_calculator_using_nonstd_input():
     exp_mtr_ptax = np.zeros((nonstd.array_length,))
     exp_mtr_ptax.fill(0.153)
     assert np.allclose(mtr_ptax, exp_mtr_ptax)
+    # misc calls for code coverage
+    calc.incarray('e00300', np.ones_like(calc.array('e00300')))
+    calc.policy_param('ID_c', param_value=50e3)
 
 
 def test_bad_json_names(tests_path):
@@ -605,9 +536,6 @@ def test_reform_documentation():
     "STD_Aged": {
         "2016": [1600, 1300, 1300, 1600, 1600],
         "2020": [2000, 2000, 2000, 2000, 2000]
-    },
-    "ID_BenefitCap_Switch": {
-        "2020": [false, false, false, false, false, false, false]
     }
 }
 """
@@ -883,7 +811,7 @@ def test_qbid_calculation():
     assert calc.current_year == TPC_YEAR
     calc.calc_all()
     varlist = ['RECID', 'c00100', 'standard', 'c04470', 'qbided']
-    tc_df = calc.dataframe(varlist)
+    tc_df = calc.dataframe(varlist, all_vars=True)
     # compare actual amounts with expected amounts from TPC publication
     act_taxinc = tc_df.c00100 - np.maximum(tc_df.standard, tc_df.c04470)
     exp_taxinc = tpc_df.pre_qbid_taxinc

taxcalc/tests/test_compatible_data.py

@@ -97,12 +97,9 @@ def fixture_reform_xx():
             'CTC_new_refund_limited': True,
             'CTC_new_refund_limit_payroll_rt': 1,
             'ACTC_ChildNum': 1,
-            'ID_BenefitSurtax_trt': 0.1,
-            'ID_BenefitSurtax_crt': 0.1,
             'UBI_u18': 1000,
             'UBI_1820': 1000,
             'UBI_21': 1000,
-            'PT_brk7': [1000000, 1000000, 1000000, 1000000, 1000000],
             'II_credit_prt': 0.1,
             'II_credit': [100, 100, 100, 100, 100],
             'CG_brk3': [1000000, 1000000, 1000000, 1000000, 1000000],
@@ -112,10 +109,7 @@ def fixture_reform_xx():
             'AMT_CG_brk3': [500000, 500000, 500000, 500000, 500000],
             'AGI_surtax_thd': [1000000, 1000000, 1000000, 1000000, 1000000],
             'AGI_surtax_trt': 0.5,
-            'ID_AmountCap_rt': 0.9,
             'II_brk7': [1000000, 1000000, 1000000, 1000000, 1000000],
-            'ID_BenefitCap_rt': 0.3,
-            'PT_rt7': 0.35,
             'II_em': 1000,
             'ID_Casualty_hc': 0.1,
             'ID_Miscellaneous_hc': 0.1,

taxcalc/tests/test_parameters.py

@@ -113,6 +113,7 @@ def fixture_params_json_file():
     ({'str_param': {2004: ['nonlinear']}}, "raise"),
     ({'real_param': {2004: 'linear'}}, "raise"),
     ({'real_param': {2004: [0.2, 0.3]}}, "raise"),
+    ({'removed_param': {2004: 0.1}}, "raise"),
     ({'real_param-indexed': {2004: True}}, "raise"),
     ({'unknown_param-indexed': {2004: False}}, "raise")
 ])
@@ -132,6 +133,9 @@ def test_params_class(revision, expect, params_json_file):
         START_YEAR = 2001
         LAST_YEAR = 2010
         NUM_YEARS = LAST_YEAR - START_YEAR + 1
+        REMOVED_PARAMS = {
+            'removed_param': 'has been removed'
+        }
 
         def __init__(self):
             super().__init__()
@@ -319,10 +323,17 @@ class ArrayParams(Parameters):
                         }
                     }
                 },
-                "idedtype": {
+                "EIC": {
                     "type": "str",
                     "validators": {
-                        "choice": {"choices": ["med", "sltx", "retx"]}
+                        "choice": {
+                            "choices": [
+                                "0kids",
+                                "1kid",
+                                "2kids",
+                                "3+kids"
+                            ]
+                        }
                     }
                 }
             },
@@ -340,23 +351,24 @@ class ArrayParams(Parameters):
             }
         },
         "one_dim": {
-            "title": "One dimension parameter",
+            "title": "One dimensional parameter",
             "description": "",
             "type": "float",
             "indexed": True,
             "indexable": True,
             "value": [{"year": 2013, "value": 5}]
         },
-        "two_dim": {
-            "title": "Two dimension parameter",
+        "EITC_c": {
+            "title": "Two dimensional parameter",
             "description": "",
             "type": "float",
             "indexed": True,
             "indexable": True,
             "value": [
-                {"year": 2013, "idedtype": "med", "value": 1},
-                {"year": 2013, "idedtype": "sltx", "value": 2},
-                {"year": 2013, "idedtype": "retx", "value": 3}
+                {"year": 2013, "EIC": "0kids", "value": 1},
+                {"year": 2013, "EIC": "1kid", "value": 2},
+                {"year": 2013, "EIC": "2kids", "value": 3},
+                {"year": 2013, "EIC": "3+kids", "value": 4}
             ]
         },
         "II_brk2": {
@@ -450,21 +462,21 @@ def test_expand_2d_short_array():
     """
     One of several _expand_?D tests.
     """
-    val = np.array([1., 2., 3.])
+    val = np.array([1., 2., 3., 4.])
     exp2 = np.array([val * math.pow(1.02, i) for i in range(1, 5)])
-    exp1 = np.array([1., 2., 3.])
-    exp = np.zeros((5, 3))
+    exp1 = np.array([1., 2., 3., 4.])
+    exp = np.zeros((5, 4))
     exp[:1] = exp1
     exp[1:] = exp2
 
     params = ArrayParams(array_first=False, label_to_extend=None)
     years = [2013, 2014, 2015, 2016, 2017]
     params.extend(
-        params=["two_dim"],
+        params=["EITC_c"],
         label="year",
         label_values=years,
     )
-    res = params.to_array("two_dim", year=years)
+    res = params.to_array("EITC_c", year=years)
     assert np.allclose(exp, res, atol=0.01, rtol=0.0)
 
 
@@ -472,8 +484,8 @@ def test_expand_2d_variable_rates():
     """
     One of several _expand_?D tests.
     """
-    ary = np.array([[1., 2., 3.]])
-    cur = np.array([1., 2., 3.])
+    ary = np.array([[1., 2., 3., 4.]])
+    cur = np.array([1., 2., 3., 4.])
     irates = [0.02, 0.02, 0.02, 0.03, 0.035]
     exp2 = []
     for i in range(0, 4):
@@ -481,16 +493,16 @@ def test_expand_2d_variable_rates():
         cur = np.array(cur * (1.0 + irates[idx]))
         print('cur is ', cur)
         exp2.append(cur)
-    exp1 = np.array([1., 2., 3.])
-    exp = np.zeros((5, 3))
+    exp1 = np.array([1., 2., 3., 4.])
+    exp = np.zeros((5, 4))
     exp[:1] = exp1
     exp[1:] = exp2
 
     params = ArrayParams(array_first=False, label_to_extend=None)
     params._inflation_rates = irates
     years = [2013, 2014, 2015, 2016, 2017]
-    params.extend(params=["two_dim"], label="year", label_values=years)
-    res = params.to_array("two_dim", year=years)
+    params.extend(params=["EITC_c"], label="year", label_values=years)
+    res = params.to_array("EITC_c", year=years)
     assert np.allclose(exp, res, atol=0.01, rtol=0.0)
 
 

taxcalc/tests/test_policy.py

@@ -640,8 +640,6 @@ def test_section_titles(tests_path):
         return sdict
     # begin main logic of test_section_titles
     # specify expected section titles ordered as on the Tax-Brain webapp
-    ided_ceiling_pct = ('Ceiling On The Benefit Of Itemized Deductions '
-                        'As A Percent Of Deductible Expenses')
     cgqd_tax_same = ('Tax All Capital Gains And Dividends The Same '
                      'As Regular Taxable Income')
     valid_dict = {
@@ -694,10 +692,8 @@ def test_section_titles(tests_path):
             'Charity': 0,
             'Casualty': 0,
             'Miscellaneous': 0,
-            'Itemized Deduction Limitation': 0,
-            'Surtax On Itemized Deduction Benefits Above An AGI Threshold': 0,
-            ided_ceiling_pct: 0,
-            'Ceiling On The Amount Of Itemized Deductions Allowed': 0
+            'Itemized Deduction Limitation': 0,  # Pease
+            'Ceiling On The Amount Of Itemized Deductions Allowed': 0  # ID_c
         },
         'Capital Gains And Dividends': {
             'Regular - Long Term Capital Gains And Qualified Dividends': 0,
@@ -705,7 +701,7 @@ def test_section_titles(tests_path):
             cgqd_tax_same: 0
         },
         'Personal Income': {
-            'Regular: Non-AMT, Non-Pass-Through': 0,
+            'Regular: Non-AMT': 0,
             'Pass-Through': 0,
             'Alternative Minimum Tax': 0
         },
@@ -835,7 +831,7 @@ def test_reform_with_out_of_range_error():
     Try to use out-of-range values versus other parameter values in a reform.
     """
     pol = Policy()
-    reform = {'SS_thd85': {2020: [20000, 20000, 20000, 20000, 20000]}}
+    reform = {'SS_thd2': {2020: [20000, 20000, 20000, 20000, 20000]}}
     pol.implement_reform(reform, raise_errors=False)
     assert pol.parameter_errors
 
@@ -868,7 +864,7 @@ def test_reform_with_scalar_vector_errors():
     Test catching scalar-vector confusion.
     """
     policy1 = Policy()
-    reform1 = {'SS_thd85': {2020: 30000}}
+    reform1 = {'SS_thd2': {2020: 30000}}
     with pytest.raises(paramtools.ValidationError):
         policy1.implement_reform(reform1)
 
@@ -1519,28 +1515,6 @@ def test_cpi_offset_does_not_affect_wage_indexed_params():
     np.testing.assert_equal(act_before_2025, exp_before_2025)
 
 
-def test_two_sets_of_tax_brackets():
-    """
-    Test that II_brk? and PT_brk? values are the same under current law.
-    """
-    pol = Policy()
-    brackets = range(1, 7 + 1)
-    years = range(Policy.JSON_START_YEAR, Policy.LAST_KNOWN_YEAR + 1)
-    emsg = ''
-    for year in years:
-        pol.set_year(year)
-        pdata = dict(pol.items())
-        for bnum in brackets:
-            ii_val = pdata[f'II_brk{bnum}']
-            pt_val = pdata[f'PT_brk{bnum}']
-            if not np.allclose(ii_val, pt_val):
-                emsg += f'II_brk{bnum} != PT_brk{bnum} for year {year}\n'
-                emsg += f'  II_brk{bnum} is {ii_val}\n'
-                emsg += f'  PT_brk{bnum} is {pt_val}\n'
-    if emsg:
-        raise ValueError(emsg)
-
-
 def test_ext_plus_ctc1_reform(tests_path):
     """
     Test ext.json plus ctc1 compound reform relative to ext.json baseline.

taxcalc/tests/test_pufcsv.py

@@ -272,62 +272,6 @@ def test_mtr(tests_path, puf_path):
         raise ValueError(msg)
 
 
-@pytest.mark.requires_pufcsv
-def test_mtr_pt_active(puf_subsample):
-    """
-    Test whether including wages in active income causes
-    MTRs on e00900p and e26270 to be less than -1 (i.e., -100%)
-    """
-    # pylint: disable=too-many-locals
-    rec = Records(data=puf_subsample)
-    reform_year = 2018
-    # create current-law Calculator object, calc1
-    pol1 = Policy()
-    calc1 = Calculator(policy=pol1, records=rec)
-    calc1.advance_to_year(reform_year)
-    calc1.calc_all()
-    mtr1_e00900p = calc1.mtr('e00900p')[2]
-    mtr1_e26270 = calc1.mtr('e26270')[2]
-    assert min(mtr1_e00900p) > -1
-    assert min(mtr1_e26270) > -1
-    # change PT rates, calc2
-    reform2 = {'PT_rt7': {reform_year: 0.35}}
-    pol2 = Policy()
-    pol2.implement_reform(reform2)
-    calc2 = Calculator(policy=pol2, records=rec)
-    calc2.advance_to_year(reform_year)
-    calc2.calc_all()
-    mtr2_e00900p = calc2.mtr('e00900p')[2]
-    mtr2_e26270 = calc2.mtr('e26270')[2]
-    assert min(mtr2_e00900p) > -1
-    assert min(mtr2_e26270) > -1
-    # change PT_wages_active_income
-    reform3 = {'PT_wages_active_income': {reform_year: True}}
-    pol3 = Policy()
-    pol3.implement_reform(reform3)
-    calc3 = Calculator(policy=pol3, records=rec)
-    calc3.advance_to_year(reform_year)
-    calc3.calc_all()
-    mtr3_e00900p = calc3.mtr('e00900p')[2]
-    mtr3_e26270 = calc3.mtr('e26270')[2]
-    assert min(mtr3_e00900p) > -1
-    assert min(mtr3_e26270) > -1
-    # change PT rates and PT_wages_active_income
-    reform4 = {
-        'PT_wages_active_income': {reform_year: True},
-        'PT_rt7': {reform_year: 0.35}
-    }
-    pol4 = Policy()
-    pol4.implement_reform(reform4)
-    calc4 = Calculator(policy=pol4, records=rec)
-    calc4.advance_to_year(reform_year)
-    calc4.calc_all()
-    mtr4_e00900p = calc4.mtr('e00900p')[2]
-    mtr4_e26270 = calc4.mtr('e26270')[2]
-    assert min(mtr4_e00900p) > -1
-    assert min(mtr4_e26270) > -1
-
-
 @pytest.mark.requires_pufcsv
 def test_credit_reforms(puf_subsample):
     """

taxcalc/tests/test_reforms.py

@@ -37,7 +37,7 @@ def test_2017_law_reform(tests_path):
         # 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},
+        'SS_thd2': {'relation': '=', 'value': 34000},
         # ... parameters not affected by TCJA and that are indexed
         'STD_Dep': {'relation': '>', 'value': 1050},
         'CG_brk2': {'relation': '>', 'value': 425400},
@@ -338,7 +338,7 @@ def fixture_reforms_dict(tests_path):
     return json.loads(rjson)
 
 
-NUM_REFORMS = 63  # when changing this also change num_reforms in conftest.py
+NUM_REFORMS = 60  # when changing this also change num_reforms in conftest.py
 
 
 @pytest.mark.requires_pufcsv

taxcalc/tests/test_utils.py

@@ -98,9 +98,9 @@ def test_create_tables(cps_subsample):
                 np.nan,
                 -0.1,
                 -0.5,
-                -0.7,
-                -0.7,
                 -0.8,
+                -0.8,
+                -0.9,
                 -0.7,
                 -0.7,
                 -0.7,
@@ -125,17 +125,17 @@ def test_create_tables(cps_subsample):
                 0.0,
                 0.6,
                 2.9,
-                3.5,
-                4.4,
-                6.1,
-                6.5,
-                8.7,
-                12.0,
-                13.3,
-                58.0,
+                4.1,
+                4.9,
+                6.6,
+                7.1,
+                9.1,
+                12.3,
+                13.6,
+                61.2,
                 7.7,
-                4.8,
-                0.8]
+                5.0,
+                0.9]
     if not np.allclose(diff[tabcol].values.astype('float'), expected,
                        atol=0.1, rtol=0.0):
         test_failure = True
@@ -147,19 +147,19 @@ def test_create_tables(cps_subsample):
     expected = [0.0,
                 0.0,
                 0.0,
-                1.0,
-                5.0,
-                6.0,
-                7.6,
-                10.6,
-                11.1,
-                15.1,
-                20.7,
-                22.9,
+                0.9,
+                4.8,
+                6.7,
+                8.0,
+                10.7,
+                11.6,
+                14.8,
+                20.1,
+                22.3,
                 100.0,
-                13.2,
-                8.3,
-                1.4]
+                12.6,
+                8.2,
+                1.5]
     if not np.allclose(diff[tabcol].values.astype('float'), expected,
                        atol=0.1, rtol=0.0):
         test_failure = True
@@ -173,13 +173,13 @@ def test_create_tables(cps_subsample):
                 -0.0,
                 -0.3,
                 -0.8,
-                -0.7,
-                -0.7,
                 -0.8,
+                -0.8,
+                -0.9,
                 -0.7,
                 -0.7,
-                -0.7,
-                -0.3,
+                -0.8,
+                -0.4,
                 -0.6,
                 -0.7,
                 -0.4,
@@ -200,18 +200,18 @@ def test_create_tables(cps_subsample):
                 0.0,
                 -0.3,
                 -3.8,
-                -5.4,
-                14.8,
-                21.8,
-                34.4,
-                32.9,
-                75.8,
-                159.4,
-                930.7,
-                1260.3,
-                162.9,
-                278.0,
-                489.7]
+                -5.3,
+                15.4,
+                22.3,
+                34.8,
+                33.6,
+                76.1,
+                159.7,
+                931.0,
+                1263.5,
+                163.0,
+                278.2,
+                489.8]
     if not np.allclose(dist[tabcol].values.astype('float'), expected,
                        atol=0.1, rtol=0.0):
         test_failure = True
@@ -273,17 +273,17 @@ def test_create_tables(cps_subsample):
                 29.0,
                 195.5,
                 363.0,
-                491.0,
-                612.2,
-                747.1,
-                980.6,
-                1248.0,
-                1630.2,
-                3741.3,
-                10036.6,
+                490.4,
+                611.7,
+                746.6,
+                980.0,
+                1247.7,
+                1629.9,
+                3741.0,
+                10033.4,
                 1100.9,
-                1339.0,
-                1301.4]
+                1338.8,
+                1301.3]
     if not np.allclose(dist[tabcol].tolist(), expected,
                        atol=0.1, rtol=0.0):
         test_failure = True
@@ -297,17 +297,17 @@ def test_create_tables(cps_subsample):
     expected = [0.0,
                 0.0,
                 -1.2,
-                -7.2,
-                3.2,
-                26.1,
-                32.8,
-                54.4,
-                100.9,
-                334.8,
-                335.3,
+                -7.1,
+                3.5,
+                26.7,
+                33.4,
+                55.2,
+                101.4,
+                335.2,
+                335.4,
                 65.6,
                 315.5,
-                1260.3]
+                1263.5]
     if not np.allclose(dist[tabcol].values.astype('float'), expected,
                        atol=0.1, rtol=0.0):
         test_failure = True

{taxcalc-4.6.3.dist-info → taxcalc-5.0.4.dist-info}/METADATA

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: taxcalc
-Version: 4.6.3
+Version: 5.0.4
 Summary: Tax-Calculator
 Home-page: https://github.com/PSLmodels/Tax-Calculator
 Download-URL: https://github.com/PSLmodels/Tax-Calculator