Activate calibrated credit claiming behavior

[martinholmer]

This pull request represents step 2 of the two-step development plan described in issue #3080.

Calibrating Claiming Behavior

The value of the eitc_claim_prob_scale parameter is set to 1.04 and the value of the actc_claim_prob_scale parameter is set to 1.10 for all years in the policy_current_law.json file. These scaling factor values were calibrated so that Tax-Calculator, when using TMD input data, generates 2022 aggregate EITC and ACTC amounts roughly equal to the 2022 historical data reported by IRS/SOI.

Aggregate 2022 Credit Amounts ($B)

Credit Type	IRS/SOI actual amount	T-C estimate with full claiming	T-C estimate with calibrated claiming
EITC	60.1	73.5	60.0
ACTC	34.8	36.8	34.8

The 2022 T-C EITC estimates in the above table imply a participation (or claiming) rate of about 81.6%.
The 2029 T-C EITC estimates are 95.1 and 77.2, which imply a participation rate of about 81.2%.

Revising Tax-Calculator Tests

Because so many of the expected pytest results were derived using older versions of Tax-Calculator that assumed full credit claiming, most of the tests have been revised to switch back to the full-claiming assumption so that the expected test results remain unchanged. The exceptions to this approach are the behavioral responses tests generated by the make brtest command and the input data tests generated by the make idtest command. In those two cases, the new calibrated credit claiming assumptions are used, which means the expected results for those two sets of tests are now somewhat different.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (8bb3c13) to head (83c7dbb).

Additional details and impacted files

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##            master     #3081   +/-   ##
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  Coverage   100.00%   100.00%           
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  Files           13        13           
  Lines         2659      2659           
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  Hits          2659      2659           

Flag	Coverage Δ
unittests	100.00% <100.00%> (ø)

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Files with missing lines	Coverage Δ
taxcalc/records.py	100.00% <100.00%> (ø)
taxcalc/taxcalcio.py	100.00% <ø> (ø)

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