taxcalc 5.1.0__py3-none-any.whl → 5.3.0__py3-none-any.whl

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Files changed (44) hide show
  1. taxcalc/__init__.py +3 -3
  2. taxcalc/calcfunctions.py +21 -16
  3. taxcalc/calculator.py +3 -3
  4. taxcalc/cli/tc.py +15 -11
  5. taxcalc/data.py +1 -1
  6. taxcalc/decorators.py +9 -8
  7. taxcalc/growfactors.py +2 -1
  8. taxcalc/policy.py +13 -5
  9. taxcalc/policy_current_law.json +1191 -1395
  10. taxcalc/puf_ratios.csv +24 -24
  11. taxcalc/puf_weights.csv.gz +0 -0
  12. taxcalc/reforms/2017_law.json +2 -0
  13. taxcalc/reforms/ARPA.out.csv +9 -9
  14. taxcalc/taxcalcio.py +41 -26
  15. taxcalc/tests/conftest.py +1 -1
  16. taxcalc/tests/cpscsv_agg_expect.csv +26 -26
  17. taxcalc/tests/puf_var_correl_coeffs_2016.csv +24 -24
  18. taxcalc/tests/puf_var_wght_means_by_year.csv +80 -80
  19. taxcalc/tests/pufcsv_agg_expect.csv +26 -26
  20. taxcalc/tests/pufcsv_mtr_expect.txt +21 -21
  21. taxcalc/tests/reforms.json +3 -1
  22. taxcalc/tests/reforms_expect.csv +48 -48
  23. taxcalc/tests/test_4package.py +8 -9
  24. taxcalc/tests/test_calculator.py +152 -151
  25. taxcalc/tests/test_compare.py +2 -2
  26. taxcalc/tests/test_consumption.py +2 -2
  27. taxcalc/tests/test_cpscsv.py +4 -3
  28. taxcalc/tests/test_decorators.py +57 -52
  29. taxcalc/tests/test_growdiff.py +2 -2
  30. taxcalc/tests/test_parameters.py +59 -53
  31. taxcalc/tests/test_policy.py +229 -251
  32. taxcalc/tests/test_puf_var_stats.py +2 -2
  33. taxcalc/tests/test_pufcsv.py +5 -4
  34. taxcalc/tests/test_records.py +5 -1
  35. taxcalc/tests/test_reforms.py +101 -99
  36. taxcalc/tests/test_taxcalcio.py +10 -4
  37. taxcalc/utils.py +3 -3
  38. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/METADATA +3 -6
  39. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/RECORD +43 -44
  40. taxcalc/reforms/clp.out.csv +0 -10
  41. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/WHEEL +0 -0
  42. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/entry_points.txt +0 -0
  43. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/licenses/LICENSE +0 -0
  44. {taxcalc-5.1.0.dist-info → taxcalc-5.3.0.dist-info}/top_level.txt +0 -0
taxcalc/tests/puf_var_wght_means_by_year.csv CHANGED
@@ -1,80 +1,80 @@
1
- ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034
2
- c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73017, 72054, 72247, 79575, 82506, 84685, 86654, 88892, 91301, 93892, 96699, 100620, 102065, 105040
3
- c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2128, 2402, 2686, 2881, 3064, 3248, 3451, 3659, 3874, 4095, 4355, 4492, 4724
4
- c04470,Post-phase-out itemized deduction, 5907, 6036, 6149, 6382, 6562, 6798, 7003, 7480, 7870, 8006, 8419, 8785, 9058, 9405, 9740, 10097, 10451, 10803, 11144, 11623, 11784, 12141
5
- c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7280, 7448, 7574, 7621, 7989, 8661, 9047, 9235, 9436, 9663, 9883, 10107, 10334, 10569, 10818, 11032, 11280
6
- c04800,Federal regular taxable income, 35754, 39297, 39664, 39592, 42568, 44486, 45340, 46361, 55796, 54215, 53036, 59734, 62107, 63640, 64948, 66508, 68245, 70176, 72323, 75327, 76437, 78705
7
- c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9500, 9984, 10102, 10421, 13279, 12406, 11654, 13635, 14195, 14470, 14675, 14959, 15300, 15702, 16155, 16771, 17182, 17672
8
- c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 17, 16, 16
9
- c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 128, 123, 359, 114, 105, 98, 95, 92, 89, 85, 82, 79, 76, 74, 71, 68
10
- c09600,Federal AMT liability, 212, 227, 240, 251, 268, 279, 286, 315, 347, 334, 344, 361, 377, 392, 405, 421, 437, 453, 464, 491, 498, 514
11
- c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 121, 0, 110, 113, 111, 108, 106, 104, 103, 101, 100, 98, 98, 96, 95
12
- c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 270, 283, 375, 342, 302, 380, 395, 399, 400, 403, 409, 416, 424, 432, 463, 474
13
- cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 549, 580, 603, 627, 647, 671, 695, 718, 722, 768, 792, 817
14
- data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
15
- e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44621, 47746, 49471, 51728, 53542, 55296, 56911, 58598, 60286, 61974, 63725, 66178, 66978, 68794
16
- e00300,Taxable interest income, 537, 499, 497, 500, 538, 550, 554, 544, 541, 564, 658, 620, 669, 692, 723, 774, 821, 862, 901, 951, 969, 1008
17
- e00400,Tax-exempt interest income, 343, 326, 322, 327, 353, 365, 369, 367, 367, 386, 455, 430, 466, 484, 506, 542, 574, 603, 626, 649, 684, 711
18
- e00600,Ordinary dividends included in AGI, 1179, 1397, 1392, 1356, 1479, 1578, 1631, 1770, 1861, 1928, 1948, 2305, 2407, 2515, 2587, 2651, 2726, 2804, 2885, 2996, 3034, 3116
19
- e00650,Qualified dividends included in ordinary dividends, 846, 1001, 992, 966, 1048, 1115, 1151, 1247, 1309, 1356, 1368, 1617, 1687, 1761, 1810, 1853, 1904, 1958, 2014, 2091, 2109, 2167
20
- e00700,Taxable refunds of state and local income taxes, 163, 170, 174, 179, 186, 191, 196, 209, 221, 223, 234, 247, 256, 265, 273, 282, 291, 300, 308, 319, 326, 336
21
- e00800,Alimony received, 47, 52, 60, 61, 70, 73, 76, 81, 87, 88, 93, 99, 103, 107, 112, 117, 122, 126, 131, 137, 144, 150
22
- e00900,Sch C business net profit/loss for filing unit, 1657, 1740, 1774, 1752, 1814, 1874, 1868, 1887, 1982, 2015, 2061, 2196, 2261, 2329, 2389, 2443, 2496, 2549, 2607, 2698, 2730, 2805
23
- e01100,Capital gain distributions not reported on Sch D, 13, 18, 18, 16, 22, 24, 22, 28, 50, 31, 22, 32, 34, 32, 31, 31, 32, 33, 34, 35, 36, 37
24
- e01200,Other net gain/loss from Form 4797, -119, -164, -163, -147, -188, -198, -181, -233, -417, -253, -184, -265, -276, -267, -254, -249, -251, -255, -267, -281, -275, -283
25
- e01400,Taxable IRA distributions, 1390, 1489, 1627, 1721, 1890, 1994, 2084, 2251, 2428, 2489, 2651, 2834, 2982, 3128, 3267, 3420, 3572, 3722, 3870, 4063, 4162, 4323
26
- e01500,Total pensions and annuities, 5494, 5708, 5855, 5915, 6150, 6371, 6548, 6972, 7413, 7496, 7874, 8323, 8636, 8942, 9237, 9547, 9856, 10147, 10438, 10806, 11194, 11499
27
- e01700,Taxable pensions and annuities, 3503, 3638, 3690, 3703, 3819, 3944, 4041, 4289, 4542, 4580, 4801, 5057, 5235, 5413, 5582, 5768, 5954, 6141, 6328, 6587, 6684, 6883
28
- e02000,"Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)", 3365, 3727, 3814, 3772, 4017, 4275, 4324, 4069, 4920, 5124, 4448, 6476, 6557, 6537, 6478, 6390, 6354, 6446, 6653, 6962, 7083, 7295
29
- e02100,Farm net income/loss for filing unit from Sch F, -45, -41, -19, -20, -15, -14, -13, -15, -17, -31, -31, -13, -14, -14, -14, -14, -13, -12, -11, -5, -15, -13
30
- e02300,Unemployment insurance benefits, 289, 187, 150, 141, 131, 120, 112, 115, 988, 150, 112, 127, 160, 175, 182, 188, 193, 198, 204, 212, 214, 219
31
- e02400,Total social security (OASDI) benefits, 4837, 5027, 5154, 5271, 5380, 5568, 5845, 6102, 6289, 6714, 7419, 7940, 8335, 8703, 9078, 9476, 9876, 10276, 10675, 10866, 11543, 11948
32
- e03150,Total deductible IRA contributions, 63, 64, 66, 69, 69, 72, 74, 79, 84, 84, 89, 94, 97, 101, 105, 109, 114, 118, 122, 128, 126, 131
33
- e03210,Student loan interest, 55, 55, 57, 58, 59, 62, 63, 67, 71, 71, 75, 79, 81, 84, 87, 90, 92, 95, 98, 101, 104, 107
34
- e03220,Educator expenses, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8, 9, 9, 9, 9, 10, 10, 10, 11, 11, 11
35
- e03230,Tuition and fees from Form 8917, 24, 25, 25, 26, 26, 27, 28, 30, 32, 32, 33, 35, 36, 38, 39, 40, 42, 43, 44, 46, 47, 48
36
- e03240,Domestic production activities from Form 8903, 51, 53, 53, 54, 56, 57, 58, 62, 65, 66, 69, 72, 74, 77, 79, 81, 83, 85, 86, 88, 93, 95
37
- e03270,Self-employed health insurance deduction, 152, 155, 160, 171, 174, 177, 181, 188, 189, 196, 195, 200, 189, 191, 194, 197, 200, 204, 210, 219, 206, 210
38
- e03290,Health savings account deduction from Form 8889, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 23, 24, 22, 23, 23, 23, 23, 24, 24, 26, 24, 24
39
- e03300,"Contributions to SEP, SIMPLE and qualified plans", 114, 117, 115, 118, 118, 121, 123, 130, 137, 138, 145, 152, 157, 162, 166, 170, 175, 180, 184, 195, 191, 195
40
- e03400,Penalty on early withdrawal of savings, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 4, 5, 5, 5, 5, 5, 5, 6, 6, 6, 6, 6
41
- e03500,Alimony paid, 41, 45, 44, 46, 46, 47, 48, 51, 54, 55, 57, 61, 63, 65, 67, 69, 70, 72, 74, 77, 77, 79
42
- e07240,Retirement savings contributions credit from Form 8880, 6, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 9, 9, 9, 9, 10, 10, 10, 11, 11, 12
43
- e07260,Residential energy credit from Form 5695, 9, 9, 10, 10, 11, 11, 11, 12, 13, 13, 13, 14, 15, 15, 16, 16, 17, 17, 18, 19, 19, 20
44
- e07300,Foreign tax credit from Form 1116, 94, 97, 91, 88, 92, 97, 98, 92, 111, 116, 100, 146, 147, 146, 145, 142, 141, 143, 146, 152, 156, 161
45
- e07400,General business credit from Form 3800, 17, 16, 16, 15, 15, 16, 16, 15, 19, 19, 17, 25, 25, 25, 24, 24, 24, 24, 25, 26, 26, 27
46
- e07600,Prior year minimum tax credit from Form 8801, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 5, 5, 5, 5, 5, 5, 6, 6, 6, 6, 6, 7
47
- e09700,Recapture of Investment Credit, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
48
- e09800,Unreported payroll taxes from Form 4137 or 8919, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
49
- e09900,Penalty tax on qualified retirement plans, 35, 37, 39, 40, 43, 45, 46, 48, 50, 50, 51, 54, 55, 57, 58, 59, 61, 63, 65, 67, 69, 71
50
- e11200,Excess payroll (FICA/RRTA) tax withheld, 10, 11, 11, 12, 12, 13, 13, 14, 14, 15, 15, 16, 17, 17, 18, 18, 19, 19, 20, 20, 21, 22
51
- e17500,Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data., 799, 833, 861, 906, 938, 962, 995, 1044, 1063, 1112, 1123, 1159, 1107, 1129, 1151, 1172, 1196, 1219, 1244, 1282, 1268, 1289
52
- e18400,Itemizable state and local income/sales taxes, 1669, 1768, 1803, 1855, 1944, 2004, 2052, 2178, 2306, 2326, 2438, 2567, 2658, 2747, 2832, 2922, 3012, 3100, 3185, 3302, 3378, 3468
53
- e18500,Itemizable real-estate taxes paid, 1145, 1200, 1251, 1298, 1358, 1409, 1449, 1545, 1642, 1663, 1750, 1851, 1924, 1997, 2068, 2142, 2218, 2293, 2367, 2449, 2505, 2581
54
- e19200,Itemizable interest paid, 1878, 1841, 1817, 1844, 1884, 1965, 2032, 2177, 2327, 2368, 2504, 2662, 2782, 2902, 3018, 3145, 3272, 3400, 3531, 3695, 3775, 3914
55
- e19800,Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data., 887, 932, 951, 979, 1018, 1054, 1082, 1153, 1226, 1242, 1307, 1381, 1436, 1489, 1542, 1598, 1653, 1706, 1758, 1817, 1862, 1917
56
- e20100,Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data., 224, 235, 233, 239, 245, 253, 260, 276, 293, 296, 311, 328, 340, 351, 363, 376, 389, 400, 414, 424, 434, 447
57
- e20400,Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data., 713, 740, 759, 786, 811, 838, 860, 912, 967, 976, 1023, 1076, 1116, 1155, 1192, 1230, 1269, 1308, 1342, 1391, 1432, 1472
58
- e24515,Sch D: Un-Recaptured Section 1250 Gain, 79, 110, 112, 100, 137, 147, 136, 176, 315, 193, 141, 200, 210, 202, 195, 194, 198, 202, 210, 217, 215, 224
59
- e24518,Sch D: 28% Rate Gain or Loss, 24, 34, 34, 30, 39, 41, 38, 49, 87, 53, 39, 56, 58, 56, 54, 53, 53, 53, 54, 54, 59, 59
60
- e26270,Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000), 2741, 2969, 3037, 2995, 3222, 3424, 3455, 3244, 3910, 4062, 3520, 5112, 5164, 5137, 5078, 4998, 4958, 5018, 5150, 5345, 5508, 5658
61
- e27200,Sch E: Farm rent net income or loss (included in e02000), 35, 37, 38, 39, 44, 47, 49, 47, 58, 62, 55, 80, 82, 83, 84, 85, 86, 90, 96, 104, 101, 105
62
- e32800,Child/dependent-care expenses for qualifying persons from Form 2441, 108, 111, 113, 114, 118, 121, 123, 130, 137, 137, 143, 150, 155, 159, 163, 167, 172, 177, 182, 189, 190, 195
63
- e58990,Investment income elected amount from Form 4952, 14, 14, 15, 15, 16, 17, 17, 18, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 24, 24, 26, 27
64
- e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 112, 118, 121, 125, 128, 132, 136, 140, 143, 147, 152, 156
65
- e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 237, 249, 258, 266, 274, 283, 292, 302, 311, 324, 330, 341
66
- e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 124, 130, 135, 139, 143, 148, 153, 157, 161, 166, 173, 179
67
- eitc,Federal EITC, 376, 369, 364, 352, 342, 343, 346, 355, 335, 348, 387, 399, 402, 406, 412, 418, 425, 432, 439, 450, 456, 464
68
- elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
69
- g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 43, 45, 47, 49, 50, 53, 56, 58, 61, 64, 63, 67
70
- iitax,Federal income tax liability, 6826, 7765, 7820, 7778, 8605, 9072, 9252, 6827, 9422, 11409, 10888, 12600, 13156, 13495, 13760, 14085, 14453, 14871, 15336, 15972, 16367, 16869
71
- k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -146, -211, -206, -200, -189, -172, -154, -130, -109, -73, -162, -135
72
- k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 11, 17, 17, 18, 20, 23, 26, 29, 33, 37, 31, 36
73
- nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
74
- nu13,Number of dependents under 13 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
75
- p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
76
- p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -300, -223, -316, -334, -325, -311, -306, -307, -309, -299, -301, -343, -351
77
- p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5011, 3634, 5193, 5407, 5179, 4965, 4902, 4932, 5006, 5111, 5284, 5345, 5484
78
- payrolltax,Payroll taxes (ee+er) for OASDI+HI, 4917, 5091, 5141, 5215, 5352, 5497, 5667, 5696, 6069, 6441, 6728, 7035, 7286, 7529, 7756, 7988, 8222, 8458, 8706, 9055, 9140, 9395
79
- pencon_p,Contributions to defined-contribution pension plans for taxpayer, 856, 897, 916, 941, 963, 996, 1029, 1030, 1107, 1185, 1229, 1286, 1333, 1379, 1421, 1464, 1509, 1550, 1596, 1659, 1675, 1721
80
- pencon_s,Contributions to defined-contribution pension plans for spouse, 393, 410, 421, 424, 440, 452, 466, 466, 500, 535, 554, 579, 599, 617, 634, 652, 669, 686, 703, 730, 747, 766
1
+ ,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024
2
+ c00100,Federal AGI, 50840, 54457, 54942, 55071, 58024, 60318, 61591, 63130, 73018, 72054, 72247, 79575
3
+ c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1501, 1587, 1690, 1832, 2005, 2128, 2402, 2686
4
+ c04470,Post-phase-out itemized deduction, 5909, 6037, 6150, 6383, 6563, 6797, 7001, 7479, 7870, 8005, 8417, 8783
5
+ c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7280, 7448, 7574, 7621, 7989, 8661, 9047
6
+ c04800,Federal regular taxable income, 35754, 39298, 39664, 39591, 42568, 44486, 45340, 46361, 55796, 54215, 53036, 59733
7
+ c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9500, 9984, 10102, 10421, 13279, 12406, 11654, 13635
8
+ c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 17, 17, 17
9
+ c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 128, 123, 360, 114, 105, 98
10
+ c09600,Federal AMT liability, 212, 227, 240, 251, 268, 279, 286, 315, 347, 334, 344, 361
11
+ c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 121, 0, 110, 113, 111
12
+ c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 270, 283, 375, 342, 302, 380
13
+ cmbtp,Estimate of income on (AMT) Form 6251 but not in AGI, 370, 386, 403, 416, 434, 452, 463, 493, 526, 526, 549, 580
14
+ data_source,1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
15
+ e00200,"Wages, salaries, and tips for filing unit net of pension contributions", 35512, 37221, 37448, 37946, 39051, 40312, 41580, 41587, 44621, 47746, 49471, 51728
16
+ e00300,Taxable interest income, 537, 499, 497, 500, 538, 550, 554, 544, 541, 564, 658, 620
17
+ e00400,Tax-exempt interest income, 343, 326, 322, 327, 353, 365, 369, 367, 367, 386, 455, 430
18
+ e00600,Ordinary dividends included in AGI, 1179, 1397, 1392, 1356, 1479, 1578, 1631, 1770, 1861, 1928, 1948, 2305
19
+ e00650,Qualified dividends included in ordinary dividends, 846, 1001, 992, 966, 1048, 1115, 1151, 1247, 1309, 1356, 1368, 1617
20
+ e00700,Taxable refunds of state and local income taxes, 163, 170, 174, 179, 186, 191, 196, 209, 221, 223, 234, 247
21
+ e00800,Alimony received, 47, 52, 60, 61, 70, 73, 76, 81, 87, 88, 93, 99
22
+ e00900,Sch C business net profit/loss for filing unit, 1657, 1740, 1774, 1752, 1814, 1874, 1868, 1887, 1982, 2015, 2061, 2196
23
+ e01100,Capital gain distributions not reported on Sch D, 13, 18, 18, 16, 22, 24, 22, 28, 50, 31, 22, 32
24
+ e01200,Other net gain/loss from Form 4797, -119, -164, -163, -147, -188, -198, -181, -233, -417, -253, -184, -265
25
+ e01400,Taxable IRA distributions, 1390, 1489, 1627, 1721, 1890, 1994, 2084, 2251, 2428, 2489, 2651, 2834
26
+ e01500,Total pensions and annuities, 5494, 5708, 5855, 5915, 6150, 6371, 6548, 6972, 7413, 7496, 7874, 8323
27
+ e01700,Taxable pensions and annuities, 3503, 3638, 3690, 3703, 3819, 3944, 4041, 4289, 4542, 4580, 4801, 5057
28
+ e02000,"Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)", 3365, 3727, 3814, 3772, 4017, 4275, 4324, 4069, 4920, 5124, 4448, 6476
29
+ e02100,Farm net income/loss for filing unit from Sch F, -45, -41, -19, -20, -15, -14, -13, -15, -17, -31, -31, -13
30
+ e02300,Unemployment insurance benefits, 289, 187, 150, 141, 131, 120, 112, 115, 988, 150, 112, 127
31
+ e02400,Total social security (OASDI) benefits, 4837, 5027, 5154, 5271, 5380, 5568, 5845, 6102, 6289, 6714, 7419, 7940
32
+ e03150,Total deductible IRA contributions, 63, 64, 66, 69, 69, 72, 74, 79, 84, 84, 89, 94
33
+ e03210,Student loan interest, 55, 55, 57, 58, 59, 62, 63, 67, 71, 71, 75, 79
34
+ e03220,Educator expenses, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8, 8
35
+ e03230,Tuition and fees from Form 8917, 24, 25, 25, 26, 26, 27, 28, 30, 32, 32, 33, 35
36
+ e03240,Domestic production activities from Form 8903, 51, 53, 53, 54, 56, 57, 58, 62, 65, 66, 69, 72
37
+ e03270,Self-employed health insurance deduction, 152, 155, 160, 171, 174, 177, 181, 188, 189, 196, 195, 200
38
+ e03290,Health savings account deduction from Form 8889, 19, 19, 20, 21, 21, 22, 22, 23, 23, 24, 23, 24
39
+ e03300,"Contributions to SEP, SIMPLE and qualified plans", 114, 117, 115, 118, 118, 121, 123, 130, 137, 138, 145, 152
40
+ e03400,Penalty on early withdrawal of savings, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 4, 5
41
+ e03500,Alimony paid, 41, 45, 44, 46, 46, 47, 48, 51, 54, 55, 57, 61
42
+ e07240,Retirement savings contributions credit from Form 8880, 6, 6, 6, 6, 6, 6, 7, 7, 7, 7, 8, 8
43
+ e07260,Residential energy credit from Form 5695, 9, 9, 10, 10, 11, 11, 11, 12, 13, 13, 13, 14
44
+ e07300,Foreign tax credit from Form 1116, 94, 97, 91, 88, 92, 97, 98, 92, 111, 116, 100, 146
45
+ e07400,General business credit from Form 3800, 17, 16, 16, 15, 15, 16, 16, 15, 19, 19, 17, 25
46
+ e07600,Prior year minimum tax credit from Form 8801, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 5, 5
47
+ e09700,Recapture of Investment Credit, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
48
+ e09800,Unreported payroll taxes from Form 4137 or 8919, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
49
+ e09900,Penalty tax on qualified retirement plans, 35, 37, 39, 40, 43, 45, 46, 48, 50, 50, 51, 54
50
+ e11200,Excess payroll (FICA/RRTA) tax withheld, 10, 11, 11, 12, 12, 13, 13, 14, 14, 15, 15, 16
51
+ e17500,Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data., 799, 833, 861, 906, 938, 962, 995, 1044, 1063, 1112, 1123, 1159
52
+ e18400,Itemizable state and local income/sales taxes, 1669, 1768, 1803, 1855, 1944, 2004, 2052, 2178, 2306, 2326, 2438, 2567
53
+ e18500,Itemizable real-estate taxes paid, 1145, 1200, 1251, 1298, 1358, 1409, 1449, 1545, 1642, 1663, 1750, 1851
54
+ e19200,Itemizable interest paid, 1878, 1841, 1817, 1844, 1884, 1965, 2032, 2177, 2327, 2368, 2504, 2662
55
+ e19800,Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data., 887, 932, 951, 979, 1018, 1054, 1082, 1153, 1226, 1242, 1307, 1381
56
+ e20100,Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data., 224, 235, 233, 239, 245, 253, 259, 276, 293, 296, 311, 328
57
+ e20400,Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data., 713, 740, 759, 786, 811, 838, 860, 912, 967, 975, 1023, 1076
58
+ e24515,Sch D: Un-Recaptured Section 1250 Gain, 79, 110, 112, 100, 137, 147, 136, 176, 315, 193, 141, 200
59
+ e24518,Sch D: 28% Rate Gain or Loss, 24, 34, 34, 30, 39, 41, 38, 49, 87, 53, 39, 56
60
+ e26270,Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000), 2741, 2969, 3037, 2995, 3222, 3424, 3455, 3243, 3910, 4062, 3520, 5112
61
+ e27200,Sch E: Farm rent net income or loss (included in e02000), 35, 37, 38, 39, 44, 47, 49, 47, 58, 62, 55, 80
62
+ e32800,Child/dependent-care expenses for qualifying persons from Form 2441, 108, 111, 113, 114, 118, 121, 123, 130, 137, 137, 143, 150
63
+ e58990,Investment income elected amount from Form 4952, 14, 14, 15, 15, 16, 17, 17, 18, 19, 19, 20, 21
64
+ e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 78, 86, 84, 84, 90, 93, 95, 100, 106, 107, 112, 118
65
+ e87521,Total tentative AmOppCredit amount for all students, 172, 176, 182, 184, 191, 197, 201, 213, 225, 227, 237, 249
66
+ e87530,Adjusted qualified lifetime learning expenses for all students, 93, 92, 94, 96, 99, 102, 105, 111, 117, 118, 124, 130
67
+ eitc,Federal EITC, 376, 369, 364, 352, 342, 343, 347, 355, 335, 348, 387, 399
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
69
+ g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 33, 35, 36, 38, 40, 41, 43, 45
70
+ iitax,Federal income tax liability, 6826, 7765, 7820, 7778, 8605, 9072, 9252, 6827, 9422, 11409, 10888, 12600
71
+ k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -139, -133, -129, -156, -168, -147, -211
72
+ k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 11, 13, 14, 11, 17
73
+ nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
74
+ nu13,Number of dependents under 13 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
75
+ p08000,Other tax credits (but not including Sch R credit), 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1
76
+ p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -212, -202, -267, -481, -300, -223, -316
77
+ p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3912, 3596, 4616, 8212, 5011, 3634, 5193
78
+ payrolltax,Payroll taxes (ee+er) for OASDI+HI, 4917, 5091, 5141, 5215, 5352, 5497, 5667, 5696, 6069, 6441, 6728, 7035
79
+ pencon_p,Contributions to defined-contribution pension plans for taxpayer, 858, 900, 918, 943, 965, 999, 1032, 1033, 1110, 1188, 1233, 1291
80
+ pencon_s,Contributions to defined-contribution pension plans for spouse, 390, 407, 419, 423, 438, 451, 465, 465, 499, 534, 553, 578
taxcalc/tests/pufcsv_agg_expect.csv CHANGED
@@ -1,26 +1,26 @@
1
- ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
2
- Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8
3
- AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14939.1,15160.9,16963.9,17819.4,18529.6
4
- Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.8,21.6,21.7,51.8
5
- Itemized Deduction ($b),1274.1,602.6,633.8,692.2,761.9,782.7,795.0,829.9,854.0,2073.1
6
- Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.5,189.5,192.3,164.9
7
- Standard Deduction ($b),1239.3,2865.3,2954.5,3025.8,3081.1,3234.0,3533.8,3787.3,3951.8,1892.4
8
- Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1998.6
9
- Taxable Income ($b),8112.4,9179.3,9520.6,9907.3,12003.2,11891.1,11879.2,13486.3,14199.9,13920.7
10
- Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2275.4,2228.2,2589.0,2727.0,2929.1
11
- AMT Income ($b),10512.6,11343.6,11749.8,12180.2,14330.8,14321.2,14527.8,16287.7,17119.7,17599.4
12
- AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.7,31.2,32.7,90.0
13
- AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.2,0.3,0.3,7.4
14
- Tax before Credits ($b),1708.1,1734.4,1801.2,1863.4,2309.4,2302.8,2256.9,2620.2,2759.8,3019.1
15
- Refundable Credits ($b),102.9,117.5,118.5,642.0,802.6,119.2,128.4,133.4,135.7,121.7
16
- Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,137.8,148.6,150.5,82.0
17
- Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
- Other Taxes ($b),101.9,110.3,110.9,122.1,159.4,139.1,133.5,157.8,166.9,172.1
19
- Ind Income Tax ($b),1640.1,1599.8,1664.4,1215.0,1618.5,2181.8,2124.2,2495.9,2640.5,2987.5
20
- Payroll Taxes ($b),1021.9,1067.9,1118.1,1139.7,1231.5,1324.7,1402.2,1485.7,1559.3,1632.0
21
- Combined Liability ($b),2662.0,2667.7,2782.4,2354.8,2850.0,3506.5,3526.4,3981.7,4199.7,4619.5
22
- With Income Tax <= 0 (#m),88.5,94.0,95.1,129.1,122.6,95.7,97.8,98.3,99.1,96.2
23
- With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.1,94.5,68.9,70.7,71.3,72.2,72.1
24
- UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
- "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3
26
- Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3
1
+ ,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032,2033,2034,2035
2
+ Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.8,219.5,222.2,224.8,227.4,229.8,230.0,235.7,238.2,240.7
3
+ AGI ($b),11078.7,11816.6,12247.2,12722.3,14930.0,14939.1,15161.0,16964.0,17819.5,18520.2,19183.5,19911.8,20689.6,21516.4,22393.3,23307.3,24244.7,25218.0,26229.5
4
+ Itemizers (#m),45.7,19.4,20.0,21.0,22.6,22.8,21.8,21.6,25.9,24.0,24.7,25.6,26.5,19.3,19.7,20.2,20.3,20.7,21.1
5
+ Itemized Deduction ($b),1274.4,602.5,633.7,692.3,761.4,782.8,794.9,829.6,1148.5,1063.4,1125.8,1196.9,1273.4,858.4,898.9,943.8,973.9,1018.2,1063.9
6
+ Standard Deduction Filers (#m),145.2,174.8,177.2,178.5,179.6,182.8,186.6,189.5,188.0,192.3,194.3,196.0,197.8,207.6,209.5,209.2,214.8,216.9,219.0
7
+ Standard Deduction ($b),1239.1,2865.4,2954.6,3025.7,3081.5,3233.9,3534.0,3787.5,4013.8,4232.0,4378.4,4517.7,4657.6,5064.9,5226.6,5331.9,5591.1,5769.8,5953.2
8
+ Personal Exemption ($b),1365.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
9
+ Taxable Income ($b),8112.3,9179.3,9520.6,9907.3,12003.2,11891.1,11879.2,13486.4,13765.9,14348.6,14843.3,15401.0,16166.8,17042.4,17755.4,18502.9,19289.6,20081.0,20904.6
10
+ Regular Tax ($b),1656.8,1712.3,1778.2,1838.3,2281.5,2275.4,2228.2,2589.0,2646.5,2778.1,2868.0,2969.8,3103.8,3281.3,3417.2,3553.6,3745.8,3898.9,4057.2
11
+ AMT Income ($b),10512.4,11343.7,11750.0,12180.2,14331.2,14321.1,14527.9,16287.9,17079.5,17847.3,18470.5,19156.2,19884.1,20785.6,21618.5,22493.8,23413.5,24343.8,25308.1
12
+ AMT Liability ($b),51.3,22.1,23.0,25.1,27.8,27.4,28.7,31.2,32.9,35.6,36.9,38.5,40.4,41.9,42.4,45.1,48.1,50.2,51.9
13
+ AMT Filers (#m),5.7,0.2,0.2,0.3,0.4,0.3,0.2,0.3,0.3,0.4,0.4,0.4,0.3,0.3,0.3,0.4,0.4,0.4,0.4
14
+ Tax before Credits ($b),1708.1,1734.4,1801.2,1863.4,2309.4,2302.8,2256.9,2620.2,2679.4,2813.6,2904.8,3008.4,3144.1,3323.2,3459.6,3598.7,3793.9,3949.1,4109.1
15
+ Refundable Credits ($b),102.9,117.5,118.5,642.0,802.7,119.2,128.4,133.4,139.6,142.7,146.2,149.4,152.7,156.1,159.7,162.8,168.1,172.3,176.2
16
+ Nonrefundable Credits ($b),67.0,127.3,129.2,128.5,47.6,141.0,137.8,148.6,154.7,158.6,161.3,163.8,166.9,170.5,173.9,177.7,182.6,186.8,190.7
17
+ Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
18
+ Other Taxes ($b),101.9,110.3,110.9,122.1,159.4,139.1,133.5,157.8,166.9,172.1,177.0,183.5,191.0,199.5,208.7,219.3,227.8,239.2,251.4
19
+ Ind Income Tax ($b),1640.1,1599.8,1664.4,1215.0,1618.5,2181.8,2124.2,2495.9,2552.0,2684.5,2774.5,2878.6,3015.6,3196.0,3334.8,3477.5,3670.9,3829.2,3993.6
20
+ Payroll Taxes ($b),1021.8,1067.8,1118.0,1139.7,1231.5,1324.7,1402.2,1485.7,1559.3,1632.0,1702.3,1774.7,1848.5,1923.2,2000.3,2080.8,2154.2,2237.7,2324.6
21
+ Combined Liability ($b),2661.9,2667.6,2782.4,2354.7,2849.9,3506.5,3526.4,3981.7,4111.2,4316.5,4476.7,4653.3,4864.1,5119.2,5335.1,5558.4,5825.1,6067.0,6318.2
22
+ With Income Tax <= 0 (#m),88.5,94.0,95.1,129.1,122.6,95.7,97.8,98.3,102.3,103.2,104.0,104.8,103.8,104.4,104.8,102.8,107.8,108.3,108.8
23
+ With Combined Tax <= 0 (#m),63.4,65.6,66.8,102.0,94.5,68.9,70.7,71.3,74.1,75.0,75.9,76.8,76.3,77.0,77.5,75.9,79.9,80.5,81.0
24
+ UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
25
+ "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3,2032.5,2147.0,2263.7,2381.5,2499.5,2549.6,2770.9,2898.1,3029.6
26
+ Total Benefits Cost ($b),1052.3,1104.9,1175.3,1243.9,1476.4,1411.5,1569.5,1703.5,1817.8,1924.3,2032.5,2147.0,2263.7,2381.5,2499.5,2549.6,2770.9,2898.1,3029.6
taxcalc/tests/pufcsv_mtr_expect.txt CHANGED
@@ -5,59 +5,59 @@ 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 27604 0 0 0 0 0 225264 0 0
9
- 252868 : 7375 73 2056 13084 45744 76630 50857 31265 25017 767
8
+ 252868 : 0 27589 0 0 0 0 0 225279 0 0
9
+ 252868 : 7375 73 2056 13092 45752 76594 50874 31261 25021 770
10
10
  PTAX and ITAX mtr histogram bin counts for e00200s:
11
- 119177 : 0 19575 0 0 0 0 0 99602 0 0
12
- 119177 : 1449 22 793 2752 11456 31297 26219 22344 22285 560
11
+ 119177 : 0 19601 0 0 0 0 0 99576 0 0
12
+ 119177 : 1449 22 792 2760 11456 31293 26220 22338 22285 562
13
13
  PTAX and ITAX mtr histogram bin counts for e00900p:
14
14
  252868 : 252868 0 0 0 0 0 0 0 0 0
15
- 252868 : 6835 305 1552 11855 42865 71246 52250 30592 31272 4096
15
+ 252868 : 6835 305 1552 11868 42851 71250 52249 30574 31283 4101
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
- 252868 : 0 0 0 0 67629 76854 46561 31869 29137 818
18
+ 252868 : 0 0 0 0 67638 76842 46566 31860 29142 820
19
19
  PTAX and ITAX mtr histogram bin counts for e00400:
20
20
  252868 : 252868 0 0 0 0 0 0 0 0 0
21
- 252868 : 0 0 0 0 249271 3332 262 3 0 0
21
+ 252868 : 0 0 0 0 249270 3332 264 2 0 0
22
22
  PTAX and ITAX mtr histogram bin counts for e00600:
23
23
  252868 : 252868 0 0 0 0 0 0 0 0 0
24
- 252868 : 0 0 0 0 67629 76854 46561 31869 29137 818
24
+ 252868 : 0 0 0 0 67638 76842 46566 31860 29142 820
25
25
  PTAX and ITAX mtr histogram bin counts for e00650:
26
26
  252868 : 252868 0 0 0 0 0 0 0 0 0
27
- 252868 : 0 0 5 62 145112 46819 59773 658 412 27
27
+ 252868 : 0 0 5 62 145111 46818 59777 655 414 26
28
28
  PTAX and ITAX mtr histogram bin counts for e01400:
29
29
  252868 : 252868 0 0 0 0 0 0 0 0 0
30
- 252868 : 0 0 0 0 67630 76881 50252 32349 24978 778
30
+ 252868 : 0 0 0 0 67639 76869 50256 32344 24980 780
31
31
  PTAX and ITAX mtr histogram bin counts for e01700:
32
32
  252868 : 252868 0 0 0 0 0 0 0 0 0
33
- 252868 : 0 0 0 0 67630 76881 50252 32349 24978 778
33
+ 252868 : 0 0 0 0 67639 76869 50256 32344 24980 780
34
34
  PTAX and ITAX mtr histogram bin counts for e02000:
35
35
  252868 : 252868 0 0 0 0 0 0 0 0 0
36
- 252868 : 0 0 0 0 67629 76854 46561 31869 29137 818
36
+ 252868 : 0 0 0 0 67638 76842 46566 31860 29142 820
37
37
  PTAX and ITAX mtr histogram bin counts for e02400:
38
38
  252868 : 252868 0 0 0 0 0 0 0 0 0
39
- 252868 : 0 0 0 0 114130 44782 59366 33592 965 33
39
+ 252868 : 0 0 0 0 114131 44785 59359 33593 967 33
40
40
  PTAX and ITAX mtr histogram bin counts for p22250:
41
41
  252868 : 252868 0 0 0 0 0 0 0 0 0
42
- 252868 : 0 0 1 1 79195 76757 53030 24966 18408 510
42
+ 252868 : 0 0 1 1 79203 76747 53033 24962 18409 512
43
43
  PTAX and ITAX mtr histogram bin counts for p23250:
44
44
  252868 : 252868 0 0 0 0 0 0 0 0 0
45
- 252868 : 0 0 1 48 152420 43642 51311 2837 2560 49
45
+ 252868 : 0 0 1 48 152419 43642 51315 2833 2562 48
46
46
  PTAX and ITAX mtr histogram bin counts for e18500:
47
47
  252868 : 252868 0 0 0 0 0 0 0 0 0
48
- 252868 : 25489 25944 19603 7736 174096 0 0 0 0 0
48
+ 252868 : 25486 25946 19626 7738 174072 0 0 0 0 0
49
49
  PTAX and ITAX mtr histogram bin counts for e19200:
50
50
  252868 : 252868 0 0 0 0 0 0 0 0 0
51
- 252868 : 39723 32895 19901 4939 155410 0 0 0 0 0
51
+ 252868 : 39721 32896 19923 4941 155387 0 0 0 0 0
52
52
  PTAX and ITAX mtr histogram bin counts for e26270:
53
53
  252868 : 252868 0 0 0 0 0 0 0 0 0
54
- 252868 : 0 0 0 0 67630 76881 50252 32349 24978 778
54
+ 252868 : 0 0 0 0 67639 76869 50256 32344 24980 780
55
55
  PTAX and ITAX mtr histogram bin counts for e19800:
56
56
  252868 : 252868 0 0 0 0 0 0 0 0 0
57
- 252868 : 39575 32461 19826 4910 156096 0 0 0 0 0
57
+ 252868 : 39573 32462 19847 4913 156073 0 0 0 0 0
58
58
  PTAX and ITAX mtr histogram bin counts for e20100:
59
59
  252868 : 252868 0 0 0 0 0 0 0 0 0
60
- 252868 : 39490 32426 19767 4904 156281 0 0 0 0 0
60
+ 252868 : 39488 32427 19788 4907 156258 0 0 0 0 0
61
61
  PTAX and ITAX mtr histogram bin counts for k1bx14p:
62
62
  252868 : 252868 0 0 0 0 0 0 0 0 0
63
- 252868 : 6835 305 1552 11855 42865 71246 52250 30592 31272 4096
63
+ 252868 : 6835 305 1552 11868 42851 71250 52249 30574 31283 4101
taxcalc/tests/reforms.json CHANGED
@@ -504,7 +504,9 @@
504
504
  "start_year": 2017,
505
505
  "value": {"FST_AGI_trt": 0.3,
506
506
  "FST_AGI_thd_lo": [1.0e6, 1.0e6, 0.5e6, 1.0e6, 1.0e6],
507
- "FST_AGI_thd_hi": [2.0e6, 2.0e6, 1.0e6, 2.0e6, 2.0e6]},
507
+ "FST_AGI_thd_lo-indexed": true,
508
+ "FST_AGI_thd_hi": [2.0e6, 2.0e6, 1.0e6, 2.0e6, 2.0e6],
509
+ "FST_AGI_thd_hi-indexed": true},
508
510
  "name": "Increase FST rate from zero to 0.30 beginning in 2017",
509
511
  "output_type": "iitax",
510
512
  "compare_with": {"Tax Foundation": [321, "ten-year(2016-25)",
taxcalc/tests/reforms_expect.csv CHANGED
@@ -1,61 +1,61 @@
1
1
  rid,res1,res2,res3,res4
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
2
+ 1,62.1,63.1,66.2,68.9
3
+ 2,54.2,58.6,53.5,62.0
4
+ 3,75.1,76.2,80.3,84.3
5
5
  4,0.0,0.0,0.0,0.0
6
6
  5,0.0,0.0,0.0,0.0
7
- 6,37.9,37.8,39.4,40.7
8
- 7,7.2,7.4,7.5,7.9
9
- 8,1.9,1.9,2.1,2.2
10
- 9,3.8,3.8,4.2,4.6
11
- 10,6.7,7.1,7.4,7.7
12
- 11,3.1,3.3,3.6,3.8
7
+ 6,38.4,39.2,40.0,41.0
8
+ 7,9.8,9.9,10.5,11.0
9
+ 8,1.9,2.0,2.1,2.2
10
+ 9,4.4,4.3,4.9,5.3
11
+ 10,8.2,8.6,9.1,9.5
12
+ 11,2.4,2.7,2.6,2.8
13
13
  12,0.1,0.1,0.1,0.1
14
- 13,-33.2,-32.0,-34.7,-36.1
14
+ 13,-33.5,-32.1,-35.0,-36.5
15
15
  14,-0.1,-0.1,-0.1,-0.1
16
- 15,0.1,0.1,0.1,0.2
16
+ 15,0.2,0.2,0.2,0.3
17
17
  16,-1.0,-1.0,-1.5,-1.6
18
18
  17,-0.2,-0.2,-0.3,-0.3
19
- 18,33.4,34.7,37.1,39.3
20
- 19,63.8,65.5,70.8,76.0
21
- 20,97.9,101.5,109.4,115.8
22
- 21,65.9,67.8,72.8,76.8
23
- 22,9.7,10.3,10.6,11.2
24
- 23,0.5,0.6,0.6,0.6
25
- 24,50.4,52.6,55.8,59.3
26
- 25,1.9,2.0,2.1,2.2
19
+ 18,35.8,37.3,40.2,42.5
20
+ 19,68.2,69.9,75.1,80.2
21
+ 20,103.3,106.9,116.1,122.6
22
+ 21,68.7,70.7,76.4,80.6
23
+ 22,9.6,11.0,10.0,10.3
24
+ 23,0.3,0.3,0.3,0.4
25
+ 24,52.5,54.2,57.2,60.3
26
+ 25,2.0,2.1,2.2,2.3
27
27
  26,0.1,0.1,0.1,0.1
28
- 27,0.1,0.1,0.1,0.1
29
- 28,3.8,3.7,4.2,4.6
30
- 29,14.7,13.3,17.2,18.6
31
- 30,-6.6,-6.4,-1.6,-1.6
32
- 31,57.4,57.9,61.8,65.4
33
- 32,12.0,11.5,13.3,14.4
34
- 33,7.5,7.1,8.3,9.0
35
- 34,-1.2,-0.9,-1.5,-1.6
36
- 35,-2.9,-2.8,-3.5,-3.7
37
- 36,3.1,3.2,3.6,3.9
38
- 37,29.8,30.9,34.1,36.2
39
- 38,9.2,9.6,10.5,11.3
40
- 39,-0.6,-0.5,-0.7,-0.7
41
- 40,54.0,52.3,51.2,50.2
42
- 41,0.5,0.6,0.6,0.6
28
+ 27,0.2,0.2,0.2,0.2
29
+ 28,4.0,3.8,4.5,4.9
30
+ 29,15.2,13.8,17.9,19.4
31
+ 30,-6.4,-6.2,-1.6,-1.6
32
+ 31,58.2,58.6,62.5,66.3
33
+ 32,12.6,12.1,14.0,15.1
34
+ 33,7.6,7.1,8.4,9.1
35
+ 34,-1.3,-0.9,-1.5,-1.6
36
+ 35,-2.9,-2.8,-3.4,-3.5
37
+ 36,3.2,3.3,3.6,3.9
38
+ 37,30.9,32.0,35.4,37.3
39
+ 38,9.7,10.0,11.2,11.8
40
+ 39,-0.6,-0.6,-0.7,-0.7
41
+ 40,56.0,53.5,52.7,51.9
42
+ 41,0.6,0.6,0.7,0.7
43
43
  42,-0.2,-0.2,-0.2,-0.2
44
- 43,70.6,68.8,67.9,69.4
45
- 44,1.2,1.1,1.1,1.2
46
- 45,-2.1,-2.0,-2.2,-2.2
47
- 46,-2.1,-1.8,-2.1,-2.2
44
+ 43,71.8,68.8,67.6,69.4
45
+ 44,1.1,1.1,1.1,1.2
46
+ 45,-2.1,-2.0,-2.1,-2.2
47
+ 46,-2.0,-1.7,-2.0,-2.1
48
48
  47,-0.8,-0.8,-0.8,-0.7
49
49
  48,-0.0,-0.0,-0.0,-0.0
50
- 49,-26.5,-23.7,-31.1,-33.9
51
- 50,-0.3,-0.3,-0.5,-0.5
50
+ 49,-27.2,-24.3,-31.9,-34.8
51
+ 50,-0.4,-0.4,-0.4,-0.4
52
52
  51,-187.0,-187.5,-193.6,-201.6
53
- 52,-130.0,-129.3,-132.7,-137.7
54
- 53,30.7,33.2,31.4,41.0
53
+ 52,-129.1,-128.5,-131.9,-136.9
54
+ 53,31.6,34.1,32.5,42.1
55
55
  54,0.0,0.0,0.0,0.0
56
- 55,-66.9,-66.9,-67.0,-67.1
57
- 56,-67.3,-67.2,-67.3,-67.4
58
- 57,-1.0,-0.6,-0.8,-1.7
59
- 58,-17.4,-18.0,-24.3,-20.0
60
- 59,-12.7,-13.0,-23.4,-13.8
61
- 60,-46.9,-48.1,-49.2,-52.0
56
+ 55,-68.2,-68.4,-68.7,-68.7
57
+ 56,-68.8,-68.9,-69.2,-69.2
58
+ 57,1.4,1.7,1.7,1.4
59
+ 58,-16.8,-17.4,-23.7,-19.2
60
+ 59,-12.2,-12.2,-21.2,-13.3
61
+ 60,-46.9,-48.1,-49.3,-52.1
taxcalc/tests/test_4package.py CHANGED
@@ -66,9 +66,9 @@ def test_for_consistency(tests_path):
66
66
  'pycodestyle',
67
67
  'pylint',
68
68
  'coverage',
69
- "pip",
70
- "jupyter-book",
71
- "setuptools"
69
+ 'pip',
70
+ 'jupyter-book',
71
+ 'setuptools'
72
72
  ])
73
73
  # read conda.recipe/meta.yaml requirements
74
74
  meta_file = os.path.join(tests_path, '..', '..',
@@ -86,10 +86,10 @@ def test_for_consistency(tests_path):
86
86
  envr = yaml.safe_load(stream)
87
87
 
88
88
  env = []
89
- for dep in envr["dependencies"]:
89
+ for dep in envr['dependencies']:
90
90
  if isinstance(dep, dict):
91
- assert list(dep.keys()) == ["pip"]
92
- env += dep["pip"]
91
+ assert list(dep.keys()) == ['pip']
92
+ env += dep['pip']
93
93
  else:
94
94
  env.append(dep)
95
95
  env = set(env)
@@ -102,9 +102,8 @@ def test_for_consistency(tests_path):
102
102
  with open(setup_file, 'r', encoding='utf-8') as f:
103
103
  setup_py_content = f.read()
104
104
  setup = set(extract_install_requires(setup_py_content))
105
- # confirm that setup.py
106
- print("Setup packages = ", setup)
107
- print("Meta packages = ", bld)
105
+ print('Setup packages = ', setup)
106
+ print('Meta packages = ', bld)
108
107
  # if package in both, confirm that the version is the same
109
108
  for pkg in setup.intersection(bld):
110
109
  assert pkg in setup