diff --git a/Makefile b/Makefile index 41a734cd7..12d87d66f 100644 --- a/Makefile +++ b/Makefile @@ -13,7 +13,7 @@ help: @echo "clean : remove .pyc files and local taxcalc package" @echo "package : build and install local package" @echo "pytest : generate report for and cleanup after" - @echo " pytest -m 'not requires_puf and not requires_tmd'" + @echo " pytest -m 'not reforms2 and not requires_puf and not requires_tmd'" @echo "pytest-all : generate report for and cleanup after" @echo " pytest -m ''" @echo "tctest : generate report for and cleanup after" @@ -53,7 +53,7 @@ endef .PHONY=pytest pytest: clean @$(pytest-setup) - @cd taxcalc ; pytest -n4 --durations=0 --durations-min=8 -m "not requires_puf and not requires_tmd" + @cd taxcalc ; pytest -n4 --durations=0 --durations-min=8 -m "not reforms2 and not requires_puf and not requires_tmd" @$(pytest-cleanup) .PHONY=pytest diff --git a/pytest.ini b/pytest.ini index 5025e7c55..b488cf828 100644 --- a/pytest.ini +++ b/pytest.ini @@ -8,7 +8,8 @@ markers = benefits itmded_vars qbid - reforms + reforms1 + reforms2 rtr stded calc_and_used_vars diff --git a/taxcalc/calcfunctions.py b/taxcalc/calcfunctions.py index 467662680..9d453b86e 100644 --- a/taxcalc/calcfunctions.py +++ b/taxcalc/calcfunctions.py @@ -3005,7 +3005,8 @@ def EITCamount(basic_frac, phasein_rate, earnings, max_amount, @iterate_jit(nopython=True) -def EITC(eitc_claim_thd, MARS, DSI, c00100, e00300, e00400, e00600, c01000, +def EITC(eitc_claim_thd, eitc_claim_prob_scale, credit_claim_urn, + MARS, DSI, c00100, e00300, e00400, e00600, c01000, e02000, e26270, age_head, age_spouse, earned, earned_p, earned_s, EIC, EITC_ps, EITC_MinEligAge, EITC_MaxEligAge, EITC_ps_addon_MarriedJ, EITC_rt, EITC_c, EITC_prt, EITC_basic_frac, @@ -3049,9 +3050,8 @@ def EITC(eitc_claim_thd, MARS, DSI, c00100, e00300, e00400, e00600, c01000, `EITC_InvestIncome_c` ($11,950 for 2025) is modeled as a smooth phaseout at `EITC_excess_InvestIncome_rt` (default 9e+99 → behaviorally identical to the cliff). - (E) Model-specific claiming approximation: filers with expected - credit below `eitc_claim_thd` (default 0) are assumed not to - claim. No form analogue. + (E) Model-specific claiming approximation: see details below. + No form analogue. Downstream: `c59660` is the records-bound EITC amount consumed by `IITAX` (Form 1040 line 27a, refundable credit) and reported in @@ -3062,6 +3062,10 @@ def EITC(eitc_claim_thd, MARS, DSI, c00100, e00300, e00400, e00600, c01000, eitc_claim_thd: float Model-specific behavioral parameter: EITC amount below which the credit is assumed unclaimed (no form analogue) + eitc_claim_prob_scale: float + See Section E logic and comments (no form analogue) + credit_claim_urn: float + See Section E logic and comments (no form analogue) MARS: int Filing (marital) status (1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er)) @@ -3204,11 +3208,23 @@ def EITC(eitc_claim_thd, MARS, DSI, c00100, e00300, e00400, e00600, c01000, red = EITC_excess_InvestIncome_rt * (invinc - EITC_InvestIncome_c) c59660 = max(0., c59660 - red) - # ---------------- (E) Behavioral claiming approximation ---------- - # Not on the form: filers with expected credit < eitc_claim_thd - # are assumed not to claim (default 0 = no suppression). - if c59660 < eitc_claim_thd: - c59660 = 0. + # ---------------- (E) Credit claiming logic ---- + if c59660 > 0.: + # + # Notice that `eitc_claim_prob_scale` and `eitc_claim_thd` can be used + # together to specify non-linear claiming probability schedules. + # + # Not on the form: credit claiming logic that uses claiming probability + # (eitc_claim_prob_scale=9e99 implies always claim credit) + prob = eitc_claim_prob_scale * c59660 / max_amount + if credit_claim_urn >= prob: + c59660 = 0. + # + # Not on the form: filers with credit amount less than eitc_claim_thd + # are assumed not to claim + # (default eitc_claim_thd=0 implies always claim credit) + if c59660 < eitc_claim_thd: + c59660 = 0. return c59660 @@ -4243,8 +4259,8 @@ def NonrefundableCredits(c05800, e07240, e07260, e07300, e07400, @iterate_jit(nopython=True) -def AdditionalCTC(actc_claim_thd, codtc_limited, - ACTC_c, n24, earned, ACTC_Income_thd, +def AdditionalCTC(actc_claim_thd, actc_claim_prob_scale, credit_claim_urn, + codtc_limited, ACTC_c, n24, earned, ACTC_Income_thd, ACTC_rt, nu06, ACTC_rt_bonus_under6family, ACTC_ChildNum, CTC_is_refundable, CTC_include17, CTC_c, age_head, age_spouse, MARS, nu18, @@ -4257,7 +4273,12 @@ def AdditionalCTC(actc_claim_thd, codtc_limited, Parameters ---------- actc_claim_thd: float - ACTC amount below which ACTC is unclaimed + Model-specific behavioral parameter: ACTC amount below which + the credit is assumed unclaimed (no form analogue) + actc_claim_prob_scale: float + See logic and comments at bottom of function (no form analogue) + credit_claim_urn: float + See logic and comments at bottom of function (no form analogue) codtc_limited: float Sch 8812 line 16a: Part I tentative credit minus the nonrefundable portion absorbed (line 12 minus line 14); set in ChildDepTaxCredit @@ -4298,6 +4319,7 @@ def AdditionalCTC(actc_claim_thd, codtc_limited, c11070: float Child tax credit (refunded) from Form 8812 """ + # pylint: disable=too-many-branches # Sch 8812 line 16a: leftover Part I tentative credit line16a = codtc_limited # Sch 8812 line 16b: max refundable amount = ACTC_c per qualifying child @@ -4351,8 +4373,23 @@ def AdditionalCTC(actc_claim_thd, codtc_limited, c11070 = min(line17, line27) # approximate ACTC claiming behavior - if c11070 < actc_claim_thd: - c11070 = 0. + if c11070 > 0.: + # + # Notice that `actc_claim_prob_scale` and `actc_claim_thd` can be used + # together to specify non-linear claiming probability schedules. + # + # Not on the form: credit claiming logic that uses claiming probability + # (actc_claim_prob_scale=9e99 implies always claim credit) + max_amount = line17 + prob = actc_claim_prob_scale * c11070 / max_amount + if credit_claim_urn >= prob: + c11070 = 0. + # + # Not on the form: filers with credit amount less than actc_claim_thd + # are assumed not to claim + # (default actc_claim_thd=0 implies always claim credit) + if c11070 < actc_claim_thd: + c11070 = 0. return c11070 diff --git a/taxcalc/cli/behavioral_responses_tests/run11-35.tables-expect b/taxcalc/cli/behavioral_responses_tests/run11-35.tables-expect index 73a0ec00f..9d8860305 100644 --- a/taxcalc/cli/behavioral_responses_tests/run11-35.tables-expect +++ b/taxcalc/cli/behavioral_responses_tests/run11-35.tables-expect @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.21 64.9 -1.5 5.1 0.0 3.6 - 1 24.21 581.7 -13.9 47.6 0.0 33.7 - 2 24.21 1073.1 -5.8 69.6 0.0 63.9 - 3 24.21 1434.8 5.2 87.0 0.0 92.2 - 4 24.21 1811.4 23.6 124.8 0.0 148.3 - 5 24.21 2290.5 50.7 170.5 0.0 221.2 - 6 24.21 2931.2 100.1 224.8 0.0 324.9 - 7 24.21 3848.0 191.1 312.7 0.0 503.8 - 8 24.21 5356.4 411.2 495.0 0.0 906.2 - 9 24.21 12395.0 2291.3 969.5 0.0 3260.8 - A 242.13 31787.0 3052.0 2506.6 0.0 5558.6 + 0 24.21 64.9 -0.8 5.1 0.0 4.3 + 1 24.21 581.7 -11.4 47.6 0.0 36.1 + 2 24.21 1073.1 -3.3 69.6 0.0 66.4 + 3 24.21 1434.8 9.3 87.0 0.0 96.3 + 4 24.21 1811.4 27.7 124.8 0.0 152.5 + 5 24.21 2290.5 54.4 170.5 0.0 224.9 + 6 24.21 2931.2 103.6 224.8 0.0 328.4 + 7 24.21 3848.0 193.4 312.7 0.0 506.1 + 8 24.21 5356.4 412.0 495.0 0.0 907.0 + 9 24.21 12395.0 2291.4 969.5 0.0 3260.8 + A 242.13 31787.0 3076.4 2506.6 0.0 5583.0 Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/behavioral_responses_tests/run30-35.tables-expect b/taxcalc/cli/behavioral_responses_tests/run30-35.tables-expect index 6cdef18c4..9197c01b1 100644 --- a/taxcalc/cli/behavioral_responses_tests/run30-35.tables-expect +++ b/taxcalc/cli/behavioral_responses_tests/run30-35.tables-expect @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.21 64.9 -1.5 5.1 0.0 3.6 - 1 24.21 581.7 -13.9 47.6 0.0 33.7 - 2 24.21 1073.1 -5.8 69.7 0.0 63.9 - 3 24.21 1434.8 5.3 87.0 0.0 92.3 - 4 24.21 1811.4 23.6 124.8 0.0 148.4 - 5 24.21 2290.5 50.9 170.6 0.0 221.5 - 6 24.21 2931.2 100.3 224.9 0.0 325.2 - 7 24.21 3848.0 191.5 313.0 0.0 504.5 - 8 24.21 5356.4 411.7 495.4 0.0 907.0 - 9 24.21 12395.0 2260.9 966.2 0.0 3227.1 - A 242.13 31787.0 3023.1 2504.3 0.0 5527.3 + 0 24.21 64.9 -0.8 5.1 0.0 4.3 + 1 24.21 581.7 -11.4 47.6 0.0 36.1 + 2 24.21 1073.1 -3.2 69.7 0.0 66.4 + 3 24.21 1434.8 9.4 87.0 0.0 96.4 + 4 24.21 1811.4 27.8 124.8 0.0 152.6 + 5 24.21 2290.5 54.6 170.6 0.0 225.2 + 6 24.21 2931.2 103.9 224.9 0.0 328.8 + 7 24.21 3848.0 193.8 313.0 0.0 506.8 + 8 24.21 5356.4 412.5 495.4 0.0 907.8 + 9 24.21 12395.0 2261.0 966.2 0.0 3227.2 + A 242.13 31787.0 3047.4 2504.3 0.0 5551.7 Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax @@ -21,7 +21,7 @@ Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 2 24.21 1073.1 -1.3 0.0 0.0 -1.3 3 24.21 1434.8 -1.7 0.0 0.0 -1.7 4 24.21 1811.4 -2.6 0.0 0.0 -2.6 - 5 24.21 2290.5 -4.1 0.2 0.0 -3.9 + 5 24.21 2290.5 -4.1 0.1 0.0 -3.9 6 24.21 2931.2 -5.5 0.1 0.0 -5.4 7 24.21 3848.0 -7.3 0.3 0.0 -7.0 8 24.21 5356.4 -12.8 0.3 0.0 -12.5 diff --git a/taxcalc/cli/behavioral_responses_tests/tests.sh b/taxcalc/cli/behavioral_responses_tests/tests.sh index 0b5d08aea..f0c3ba5b9 100755 --- a/taxcalc/cli/behavioral_responses_tests/tests.sh +++ b/taxcalc/cli/behavioral_responses_tests/tests.sh @@ -1,5 +1,6 @@ #!/bin/zsh -# CLI tests of behavior responses logic +# CLI tests of behavior responses logic using CPS input data. +# These tests assume calibrated (less than full) claiming of credits. ERRORS=0 diff --git a/taxcalc/cli/input_data_tests/cps-25-params.baseline b/taxcalc/cli/input_data_tests/cps-25-params.baseline index ed9268378..fdb94ee93 100644 --- a/taxcalc/cli/input_data_tests/cps-25-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-25-params.baseline @@ -1,5 +1,7 @@ 2025 parameter_indexing_CPI_offset 0.0 +2025 eitc_claim_prob_scale 1.04 2025 eitc_claim_thd 0.0 +2025 actc_claim_prob_scale 1.1 2025 actc_claim_thd 0.0 2025 FICA_ss_trt_employer 0.062 2025 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-25-params.reform b/taxcalc/cli/input_data_tests/cps-25-params.reform index ed9268378..fdb94ee93 100644 --- a/taxcalc/cli/input_data_tests/cps-25-params.reform +++ b/taxcalc/cli/input_data_tests/cps-25-params.reform @@ -1,5 +1,7 @@ 2025 parameter_indexing_CPI_offset 0.0 +2025 eitc_claim_prob_scale 1.04 2025 eitc_claim_thd 0.0 +2025 actc_claim_prob_scale 1.1 2025 actc_claim_thd 0.0 2025 FICA_ss_trt_employer 0.062 2025 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-25.tables b/taxcalc/cli/input_data_tests/cps-25.tables index 4b1219991..f15531ab4 100644 --- a/taxcalc/cli/input_data_tests/cps-25.tables +++ b/taxcalc/cli/input_data_tests/cps-25.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2025 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 21.75 50.0 -1.1 3.9 0.0 2.8 - 1 21.75 395.6 -10.5 34.4 0.0 23.8 - 2 21.75 739.8 -6.3 54.5 0.0 48.2 - 3 21.75 990.7 2.4 63.4 0.0 65.9 - 4 21.75 1247.4 13.5 88.2 0.0 101.7 - 5 21.75 1572.5 29.8 116.8 0.0 146.6 - 6 21.75 2003.5 57.6 152.1 0.0 209.7 - 7 21.75 2609.2 112.9 209.4 0.0 322.3 - 8 21.75 3589.7 243.8 321.1 0.0 564.9 - 9 21.75 8581.1 1473.0 626.0 0.0 2098.9 - A 217.51 21779.4 1915.1 1669.9 0.0 3585.0 + 0 21.75 50.0 -0.6 3.9 0.0 3.3 + 1 21.75 395.6 -8.6 34.4 0.0 25.7 + 2 21.75 739.8 -4.2 54.5 0.0 50.3 + 3 21.75 990.7 5.7 63.4 0.0 69.1 + 4 21.75 1247.4 16.6 88.2 0.0 104.8 + 5 21.75 1572.5 32.4 116.8 0.0 149.3 + 6 21.75 2003.5 60.6 152.1 0.0 212.8 + 7 21.75 2609.2 115.2 209.4 0.0 324.6 + 8 21.75 3589.7 244.8 321.1 0.0 565.9 + 9 21.75 8581.1 1473.2 626.0 0.0 2099.1 + A 217.51 21779.4 1935.2 1669.9 0.0 3605.0 Weighted Tax Differences by Baseline Expanded-Income Decile for 2025 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-26-params.baseline b/taxcalc/cli/input_data_tests/cps-26-params.baseline index edba39c96..a6d0d0287 100644 --- a/taxcalc/cli/input_data_tests/cps-26-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-26-params.baseline @@ -1,5 +1,7 @@ 2026 parameter_indexing_CPI_offset 0.0 +2026 eitc_claim_prob_scale 1.04 2026 eitc_claim_thd 0.0 +2026 actc_claim_prob_scale 1.1 2026 actc_claim_thd 0.0 2026 FICA_ss_trt_employer 0.062 2026 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-26-params.reform b/taxcalc/cli/input_data_tests/cps-26-params.reform index edba39c96..a6d0d0287 100644 --- a/taxcalc/cli/input_data_tests/cps-26-params.reform +++ b/taxcalc/cli/input_data_tests/cps-26-params.reform @@ -1,5 +1,7 @@ 2026 parameter_indexing_CPI_offset 0.0 +2026 eitc_claim_prob_scale 1.04 2026 eitc_claim_thd 0.0 +2026 actc_claim_prob_scale 1.1 2026 actc_claim_thd 0.0 2026 FICA_ss_trt_employer 0.062 2026 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-26.tables b/taxcalc/cli/input_data_tests/cps-26.tables index 99f1c5d7c..cdcf6bb50 100644 --- a/taxcalc/cli/input_data_tests/cps-26.tables +++ b/taxcalc/cli/input_data_tests/cps-26.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2026 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 22.01 52.2 -1.1 4.1 0.0 2.9 - 1 22.01 415.4 -10.8 36.0 0.0 25.2 - 2 22.01 778.4 -6.2 57.5 0.0 51.4 - 3 22.01 1043.1 3.3 66.5 0.0 69.8 - 4 22.01 1310.1 14.7 91.3 0.0 106.0 - 5 22.02 1649.0 31.3 121.2 0.0 152.5 - 6 22.01 2100.0 61.1 158.9 0.0 220.0 - 7 22.01 2735.4 119.9 218.2 0.0 338.2 - 8 22.01 3761.9 256.6 334.4 0.0 591.1 - 9 22.02 9000.9 1560.5 656.6 0.0 2217.2 - A 220.13 22846.4 2029.4 1744.9 0.0 3774.3 + 0 22.01 52.2 -0.6 4.1 0.0 3.5 + 1 22.01 415.4 -8.9 36.0 0.0 27.2 + 2 22.01 778.4 -3.9 57.5 0.0 53.6 + 3 22.01 1043.1 6.6 66.5 0.0 73.2 + 4 22.01 1310.1 17.9 91.3 0.0 109.2 + 5 22.02 1649.0 34.0 121.2 0.0 155.2 + 6 22.01 2100.0 64.2 158.9 0.0 223.1 + 7 22.01 2735.4 122.1 218.2 0.0 340.3 + 8 22.01 3761.9 257.6 334.4 0.0 592.0 + 9 22.02 9000.9 1560.7 656.6 0.0 2217.3 + A 220.13 22846.4 2049.8 1744.9 0.0 3794.6 Weighted Tax Differences by Baseline Expanded-Income Decile for 2026 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-27-params.baseline b/taxcalc/cli/input_data_tests/cps-27-params.baseline index 32166f3d4..7ac7bd138 100644 --- a/taxcalc/cli/input_data_tests/cps-27-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-27-params.baseline @@ -1,5 +1,7 @@ 2027 parameter_indexing_CPI_offset 0.0 +2027 eitc_claim_prob_scale 1.04 2027 eitc_claim_thd 0.0 +2027 actc_claim_prob_scale 1.1 2027 actc_claim_thd 0.0 2027 FICA_ss_trt_employer 0.062 2027 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-27-params.reform b/taxcalc/cli/input_data_tests/cps-27-params.reform index 32166f3d4..7ac7bd138 100644 --- a/taxcalc/cli/input_data_tests/cps-27-params.reform +++ b/taxcalc/cli/input_data_tests/cps-27-params.reform @@ -1,5 +1,7 @@ 2027 parameter_indexing_CPI_offset 0.0 +2027 eitc_claim_prob_scale 1.04 2027 eitc_claim_thd 0.0 +2027 actc_claim_prob_scale 1.1 2027 actc_claim_thd 0.0 2027 FICA_ss_trt_employer 0.062 2027 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-27.tables b/taxcalc/cli/input_data_tests/cps-27.tables index 950eec072..67463917a 100644 --- a/taxcalc/cli/input_data_tests/cps-27.tables +++ b/taxcalc/cli/input_data_tests/cps-27.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2027 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 22.27 54.1 -1.2 4.2 0.0 3.0 - 1 22.27 434.1 -11.2 37.5 0.0 26.3 - 2 22.27 810.3 -6.0 58.7 0.0 52.7 - 3 22.26 1083.4 3.4 68.4 0.0 71.7 - 4 22.27 1361.5 15.0 94.1 0.0 109.2 - 5 22.27 1713.7 33.2 126.3 0.0 159.5 - 6 22.27 2183.0 63.3 164.2 0.0 227.5 - 7 22.27 2844.7 127.2 228.9 0.0 356.1 - 8 22.27 3916.8 269.5 350.1 0.0 619.6 - 9 22.27 9333.7 1621.6 689.2 0.0 2310.8 - A 222.68 23735.3 2114.7 1821.6 0.0 3936.3 + 0 22.27 54.1 -0.6 4.2 0.0 3.6 + 1 22.27 434.1 -9.2 37.5 0.0 28.3 + 2 22.27 810.3 -3.8 58.7 0.0 55.0 + 3 22.26 1083.4 6.8 68.4 0.0 75.2 + 4 22.27 1361.5 18.4 94.1 0.0 112.5 + 5 22.27 1713.7 36.0 126.3 0.0 162.3 + 6 22.27 2183.0 66.5 164.2 0.0 230.7 + 7 22.27 2844.7 129.5 228.9 0.0 358.3 + 8 22.27 3916.8 270.4 350.1 0.0 620.6 + 9 22.27 9333.7 1621.7 689.2 0.0 2310.9 + A 222.68 23735.3 2135.7 1821.6 0.0 3957.3 Weighted Tax Differences by Baseline Expanded-Income Decile for 2027 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-28-params.baseline b/taxcalc/cli/input_data_tests/cps-28-params.baseline index f0f2409b8..c614aeb4c 100644 --- a/taxcalc/cli/input_data_tests/cps-28-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-28-params.baseline @@ -1,5 +1,7 @@ 2028 parameter_indexing_CPI_offset 0.0 +2028 eitc_claim_prob_scale 1.04 2028 eitc_claim_thd 0.0 +2028 actc_claim_prob_scale 1.1 2028 actc_claim_thd 0.0 2028 FICA_ss_trt_employer 0.062 2028 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-28-params.reform b/taxcalc/cli/input_data_tests/cps-28-params.reform index f0f2409b8..c614aeb4c 100644 --- a/taxcalc/cli/input_data_tests/cps-28-params.reform +++ b/taxcalc/cli/input_data_tests/cps-28-params.reform @@ -1,5 +1,7 @@ 2028 parameter_indexing_CPI_offset 0.0 +2028 eitc_claim_prob_scale 1.04 2028 eitc_claim_thd 0.0 +2028 actc_claim_prob_scale 1.1 2028 actc_claim_thd 0.0 2028 FICA_ss_trt_employer 0.062 2028 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-28.tables b/taxcalc/cli/input_data_tests/cps-28.tables index 09f999c0e..95245a6f7 100644 --- a/taxcalc/cli/input_data_tests/cps-28.tables +++ b/taxcalc/cli/input_data_tests/cps-28.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2028 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 22.52 55.8 -1.2 4.3 0.0 3.1 - 1 22.52 452.3 -11.6 38.7 0.0 27.2 - 2 22.53 842.1 -6.0 59.8 0.0 53.8 - 3 22.52 1124.7 3.9 70.8 0.0 74.7 - 4 22.52 1413.6 15.7 97.1 0.0 112.7 - 5 22.52 1779.8 35.0 131.2 0.0 166.2 - 6 22.52 2267.2 67.2 170.9 0.0 238.2 - 7 22.52 2956.1 133.8 237.9 0.0 371.8 - 8 22.52 4074.6 284.0 366.2 0.0 650.2 - 9 22.53 9634.5 1674.0 722.5 0.0 2396.5 - A 225.24 24600.8 2194.8 1899.5 0.0 4094.4 + 0 22.52 55.8 -0.7 4.3 0.0 3.7 + 1 22.52 452.3 -9.6 38.7 0.0 29.2 + 2 22.53 842.1 -3.7 59.8 0.0 56.1 + 3 22.52 1124.7 7.4 70.8 0.0 78.2 + 4 22.52 1413.6 19.1 97.1 0.0 116.2 + 5 22.52 1779.8 37.9 131.2 0.0 169.1 + 6 22.52 2267.2 70.5 170.9 0.0 241.4 + 7 22.52 2956.1 136.1 237.9 0.0 374.1 + 8 22.52 4074.6 284.9 366.2 0.0 651.1 + 9 22.53 9634.5 1674.2 722.5 0.0 2396.7 + A 225.24 24600.8 2216.3 1899.5 0.0 4115.8 Weighted Tax Differences by Baseline Expanded-Income Decile for 2028 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-29-params.baseline b/taxcalc/cli/input_data_tests/cps-29-params.baseline index 7e48faa7f..bb93e43fe 100644 --- a/taxcalc/cli/input_data_tests/cps-29-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-29-params.baseline @@ -1,5 +1,7 @@ 2029 parameter_indexing_CPI_offset 0.0 +2029 eitc_claim_prob_scale 1.04 2029 eitc_claim_thd 0.0 +2029 actc_claim_prob_scale 1.1 2029 actc_claim_thd 0.0 2029 FICA_ss_trt_employer 0.062 2029 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-29-params.reform b/taxcalc/cli/input_data_tests/cps-29-params.reform index 7e48faa7f..bb93e43fe 100644 --- a/taxcalc/cli/input_data_tests/cps-29-params.reform +++ b/taxcalc/cli/input_data_tests/cps-29-params.reform @@ -1,5 +1,7 @@ 2029 parameter_indexing_CPI_offset 0.0 +2029 eitc_claim_prob_scale 1.04 2029 eitc_claim_thd 0.0 +2029 actc_claim_prob_scale 1.1 2029 actc_claim_thd 0.0 2029 FICA_ss_trt_employer 0.062 2029 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-29.tables b/taxcalc/cli/input_data_tests/cps-29.tables index a9c818cb7..a2d3c43e9 100644 --- a/taxcalc/cli/input_data_tests/cps-29.tables +++ b/taxcalc/cli/input_data_tests/cps-29.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2029 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 22.78 57.1 -1.3 4.4 0.0 3.2 - 1 22.78 470.5 -11.8 40.1 0.0 28.3 - 2 22.78 874.0 -5.8 60.8 0.0 54.9 - 3 22.78 1166.3 4.8 73.1 0.0 77.9 - 4 22.78 1466.2 17.5 100.5 0.0 118.1 - 5 22.78 1846.9 39.2 135.8 0.0 174.9 - 6 22.78 2353.2 74.6 177.6 0.0 252.2 - 7 22.77 3069.5 145.6 247.9 0.0 393.5 - 8 22.78 4236.9 305.4 381.8 0.0 687.1 - 9 22.78 9981.2 1740.6 756.5 0.0 2497.1 - A 227.77 25522.0 2308.8 1978.5 0.0 4287.3 + 0 22.78 57.1 -0.7 4.4 0.0 3.8 + 1 22.78 470.5 -9.8 40.1 0.0 30.4 + 2 22.78 874.0 -3.5 60.8 0.0 57.3 + 3 22.78 1166.3 8.3 73.1 0.0 81.4 + 4 22.78 1466.2 21.2 100.5 0.0 121.7 + 5 22.78 1846.9 42.3 135.8 0.0 178.0 + 6 22.78 2353.2 78.0 177.6 0.0 255.6 + 7 22.77 3069.5 147.9 247.9 0.0 395.8 + 8 22.78 4236.9 306.3 381.8 0.0 688.0 + 9 22.78 9981.2 1740.7 756.5 0.0 2497.2 + A 227.77 25522.0 2330.7 1978.5 0.0 4309.3 Weighted Tax Differences by Baseline Expanded-Income Decile for 2029 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-30-params.baseline b/taxcalc/cli/input_data_tests/cps-30-params.baseline index fc4df9098..bd24c96c5 100644 --- a/taxcalc/cli/input_data_tests/cps-30-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-30-params.baseline @@ -1,5 +1,7 @@ 2030 parameter_indexing_CPI_offset 0.0 +2030 eitc_claim_prob_scale 1.04 2030 eitc_claim_thd 0.0 +2030 actc_claim_prob_scale 1.1 2030 actc_claim_thd 0.0 2030 FICA_ss_trt_employer 0.062 2030 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-30-params.reform b/taxcalc/cli/input_data_tests/cps-30-params.reform index fc4df9098..bd24c96c5 100644 --- a/taxcalc/cli/input_data_tests/cps-30-params.reform +++ b/taxcalc/cli/input_data_tests/cps-30-params.reform @@ -1,5 +1,7 @@ 2030 parameter_indexing_CPI_offset 0.0 +2030 eitc_claim_prob_scale 1.04 2030 eitc_claim_thd 0.0 +2030 actc_claim_prob_scale 1.1 2030 actc_claim_thd 0.0 2030 FICA_ss_trt_employer 0.062 2030 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-30.tables b/taxcalc/cli/input_data_tests/cps-30.tables index 74abb907d..88e6106ae 100644 --- a/taxcalc/cli/input_data_tests/cps-30.tables +++ b/taxcalc/cli/input_data_tests/cps-30.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2030 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 23.02 58.6 -1.3 4.6 0.0 3.3 - 1 23.03 489.2 -12.1 41.5 0.0 29.4 - 2 23.02 906.5 -5.6 62.0 0.0 56.4 - 3 23.03 1209.0 5.0 74.8 0.0 79.8 - 4 23.03 1520.3 19.1 104.8 0.0 123.9 - 5 23.02 1916.0 41.3 141.0 0.0 182.4 - 6 23.03 2442.2 79.4 184.4 0.0 263.8 - 7 23.02 3188.4 153.6 257.1 0.0 410.7 - 8 23.02 4404.9 325.3 399.5 0.0 724.7 - 9 23.03 10356.8 1839.6 790.2 0.0 2629.8 - A 230.25 26491.8 2444.3 2059.9 0.0 4504.2 + 0 23.02 58.6 -0.7 4.6 0.0 3.9 + 1 23.03 489.2 -9.9 41.5 0.0 31.6 + 2 23.02 906.5 -3.2 62.0 0.0 58.8 + 3 23.03 1209.0 8.6 74.8 0.0 83.4 + 4 23.03 1520.3 22.8 104.8 0.0 127.6 + 5 23.02 1916.0 44.6 141.0 0.0 185.6 + 6 23.03 2442.2 82.7 184.4 0.0 267.2 + 7 23.02 3188.4 155.8 257.1 0.0 412.9 + 8 23.02 4404.9 326.1 399.5 0.0 725.6 + 9 23.03 10356.8 1839.7 790.2 0.0 2629.9 + A 230.25 26491.8 2466.6 2059.9 0.0 4526.5 Weighted Tax Differences by Baseline Expanded-Income Decile for 2030 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-31-params.baseline b/taxcalc/cli/input_data_tests/cps-31-params.baseline index 87c18ab18..a1f873e8a 100644 --- a/taxcalc/cli/input_data_tests/cps-31-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-31-params.baseline @@ -1,5 +1,7 @@ 2031 parameter_indexing_CPI_offset 0.0 +2031 eitc_claim_prob_scale 1.04 2031 eitc_claim_thd 0.0 +2031 actc_claim_prob_scale 1.1 2031 actc_claim_thd 0.0 2031 FICA_ss_trt_employer 0.062 2031 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-31-params.reform b/taxcalc/cli/input_data_tests/cps-31-params.reform index 87c18ab18..a1f873e8a 100644 --- a/taxcalc/cli/input_data_tests/cps-31-params.reform +++ b/taxcalc/cli/input_data_tests/cps-31-params.reform @@ -1,5 +1,7 @@ 2031 parameter_indexing_CPI_offset 0.0 +2031 eitc_claim_prob_scale 1.04 2031 eitc_claim_thd 0.0 +2031 actc_claim_prob_scale 1.1 2031 actc_claim_thd 0.0 2031 FICA_ss_trt_employer 0.062 2031 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-31.tables b/taxcalc/cli/input_data_tests/cps-31.tables index cad7bb4d9..05849fcbc 100644 --- a/taxcalc/cli/input_data_tests/cps-31.tables +++ b/taxcalc/cli/input_data_tests/cps-31.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2031 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 23.26 60.0 -1.4 4.7 0.0 3.3 - 1 23.26 507.3 -12.3 42.8 0.0 30.5 - 2 23.26 938.8 -5.3 63.3 0.0 58.0 - 3 23.26 1252.2 5.3 77.1 0.0 82.4 - 4 23.26 1575.8 19.8 107.8 0.0 127.7 - 5 23.26 1987.2 44.8 148.0 0.0 192.8 - 6 23.26 2534.5 84.0 191.6 0.0 275.6 - 7 23.26 3312.3 161.8 267.3 0.0 429.1 - 8 23.26 4582.0 343.5 417.0 0.0 760.5 - 9 23.26 10739.6 1911.4 824.3 0.0 2735.7 - A 232.64 27489.8 2551.7 2143.9 0.0 4695.7 + 0 23.26 60.0 -0.7 4.7 0.0 4.0 + 1 23.26 507.3 -10.1 42.8 0.0 32.7 + 2 23.26 938.8 -2.9 63.3 0.0 60.4 + 3 23.26 1252.2 9.0 77.1 0.0 86.0 + 4 23.26 1575.8 23.6 107.8 0.0 131.5 + 5 23.26 1987.2 48.1 148.0 0.0 196.1 + 6 23.26 2534.5 87.5 191.6 0.0 279.1 + 7 23.26 3312.3 164.1 267.3 0.0 431.4 + 8 23.26 4582.0 344.4 417.0 0.0 761.3 + 9 23.26 10739.6 1911.5 824.3 0.0 2735.8 + A 232.64 27489.8 2574.5 2143.9 0.0 4718.4 Weighted Tax Differences by Baseline Expanded-Income Decile for 2031 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-32-params.baseline b/taxcalc/cli/input_data_tests/cps-32-params.baseline index e2b620c7a..1f94e21a8 100644 --- a/taxcalc/cli/input_data_tests/cps-32-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-32-params.baseline @@ -1,5 +1,7 @@ 2032 parameter_indexing_CPI_offset 0.0 +2032 eitc_claim_prob_scale 1.04 2032 eitc_claim_thd 0.0 +2032 actc_claim_prob_scale 1.1 2032 actc_claim_thd 0.0 2032 FICA_ss_trt_employer 0.062 2032 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-32-params.reform b/taxcalc/cli/input_data_tests/cps-32-params.reform index e2b620c7a..1f94e21a8 100644 --- a/taxcalc/cli/input_data_tests/cps-32-params.reform +++ b/taxcalc/cli/input_data_tests/cps-32-params.reform @@ -1,5 +1,7 @@ 2032 parameter_indexing_CPI_offset 0.0 +2032 eitc_claim_prob_scale 1.04 2032 eitc_claim_thd 0.0 +2032 actc_claim_prob_scale 1.1 2032 actc_claim_thd 0.0 2032 FICA_ss_trt_employer 0.062 2032 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-32.tables b/taxcalc/cli/input_data_tests/cps-32.tables index cdcd0ebe7..fd661d731 100644 --- a/taxcalc/cli/input_data_tests/cps-32.tables +++ b/taxcalc/cli/input_data_tests/cps-32.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2032 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 23.50 61.5 -1.4 4.8 0.0 3.4 - 1 23.50 525.4 -12.5 44.1 0.0 31.6 - 2 23.50 971.2 -5.0 65.1 0.0 60.1 - 3 23.50 1296.2 5.8 79.1 0.0 84.9 - 4 23.50 1632.1 21.3 112.2 0.0 133.5 - 5 23.50 2059.2 47.3 153.1 0.0 200.4 - 6 23.49 2627.9 89.0 199.5 0.0 288.5 - 7 23.50 3438.8 170.3 277.6 0.0 447.9 - 8 23.50 4763.5 362.2 434.8 0.0 797.0 - 9 23.50 11135.7 1986.4 859.2 0.0 2845.6 - A 234.97 28511.7 2663.4 2229.5 0.0 4892.9 + 0 23.50 61.5 -0.7 4.8 0.0 4.1 + 1 23.50 525.4 -10.3 44.1 0.0 33.9 + 2 23.50 971.2 -2.5 65.1 0.0 62.6 + 3 23.50 1296.2 9.5 79.1 0.0 88.6 + 4 23.50 1632.1 25.3 112.2 0.0 137.5 + 5 23.50 2059.2 50.7 153.1 0.0 203.9 + 6 23.49 2627.9 92.4 199.5 0.0 292.0 + 7 23.50 3438.8 172.6 277.6 0.0 450.2 + 8 23.50 4763.5 363.0 434.8 0.0 797.8 + 9 23.50 11135.7 1986.5 859.2 0.0 2845.7 + A 234.97 28511.7 2686.6 2229.5 0.0 4916.1 Weighted Tax Differences by Baseline Expanded-Income Decile for 2032 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-33-params.baseline b/taxcalc/cli/input_data_tests/cps-33-params.baseline index 9debdd68f..1fd0f5309 100644 --- a/taxcalc/cli/input_data_tests/cps-33-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-33-params.baseline @@ -1,5 +1,7 @@ 2033 parameter_indexing_CPI_offset 0.0 +2033 eitc_claim_prob_scale 1.04 2033 eitc_claim_thd 0.0 +2033 actc_claim_prob_scale 1.1 2033 actc_claim_thd 0.0 2033 FICA_ss_trt_employer 0.062 2033 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-33-params.reform b/taxcalc/cli/input_data_tests/cps-33-params.reform index 9debdd68f..1fd0f5309 100644 --- a/taxcalc/cli/input_data_tests/cps-33-params.reform +++ b/taxcalc/cli/input_data_tests/cps-33-params.reform @@ -1,5 +1,7 @@ 2033 parameter_indexing_CPI_offset 0.0 +2033 eitc_claim_prob_scale 1.04 2033 eitc_claim_thd 0.0 +2033 actc_claim_prob_scale 1.1 2033 actc_claim_thd 0.0 2033 FICA_ss_trt_employer 0.062 2033 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-33.tables b/taxcalc/cli/input_data_tests/cps-33.tables index 3497e65e0..c66be07f6 100644 --- a/taxcalc/cli/input_data_tests/cps-33.tables +++ b/taxcalc/cli/input_data_tests/cps-33.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2033 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 23.73 63.0 -1.4 4.9 0.0 3.5 - 1 23.73 543.6 -12.8 45.3 0.0 32.5 - 2 23.73 1004.2 -4.9 66.6 0.0 61.7 - 3 23.73 1341.2 6.4 81.8 0.0 88.1 - 4 23.73 1690.1 22.7 115.8 0.0 138.5 - 5 23.73 2134.0 49.4 158.5 0.0 207.9 - 6 23.73 2725.9 94.8 208.6 0.0 303.3 - 7 23.73 3570.8 179.8 289.1 0.0 468.9 - 8 23.73 4955.2 382.2 454.4 0.0 836.6 + 0 23.73 63.0 -0.7 4.9 0.0 4.2 + 1 23.73 543.6 -10.5 45.3 0.0 34.8 + 2 23.73 1004.2 -2.3 66.6 0.0 64.2 + 3 23.73 1341.2 10.2 81.8 0.0 92.0 + 4 23.73 1690.1 26.7 115.8 0.0 142.6 + 5 23.73 2134.0 52.9 158.5 0.0 211.4 + 6 23.73 2725.9 98.3 208.6 0.0 306.8 + 7 23.73 3570.8 182.0 289.1 0.0 471.1 + 8 23.73 4955.2 383.0 454.4 0.0 837.4 9 23.73 11536.2 2059.6 894.3 0.0 2953.9 - A 237.32 29564.4 2775.6 2319.2 0.0 5094.8 + A 237.32 29564.4 2799.2 2319.2 0.0 5118.4 Weighted Tax Differences by Baseline Expanded-Income Decile for 2033 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-34-params.baseline b/taxcalc/cli/input_data_tests/cps-34-params.baseline index 52d9fc729..73f2787f9 100644 --- a/taxcalc/cli/input_data_tests/cps-34-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-34-params.baseline @@ -1,5 +1,7 @@ 2034 parameter_indexing_CPI_offset 0.0 +2034 eitc_claim_prob_scale 1.04 2034 eitc_claim_thd 0.0 +2034 actc_claim_prob_scale 1.1 2034 actc_claim_thd 0.0 2034 FICA_ss_trt_employer 0.062 2034 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-34-params.reform b/taxcalc/cli/input_data_tests/cps-34-params.reform index 52d9fc729..73f2787f9 100644 --- a/taxcalc/cli/input_data_tests/cps-34-params.reform +++ b/taxcalc/cli/input_data_tests/cps-34-params.reform @@ -1,5 +1,7 @@ 2034 parameter_indexing_CPI_offset 0.0 +2034 eitc_claim_prob_scale 1.04 2034 eitc_claim_thd 0.0 +2034 actc_claim_prob_scale 1.1 2034 actc_claim_thd 0.0 2034 FICA_ss_trt_employer 0.062 2034 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-34.tables b/taxcalc/cli/input_data_tests/cps-34.tables index 13fbae66d..e2124fe25 100644 --- a/taxcalc/cli/input_data_tests/cps-34.tables +++ b/taxcalc/cli/input_data_tests/cps-34.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2034 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 23.97 64.0 -1.4 5.0 0.0 3.5 - 1 23.97 562.0 -13.0 46.3 0.0 33.3 - 2 23.97 1038.0 -4.6 68.5 0.0 63.9 - 3 23.97 1386.9 6.7 84.3 0.0 91.0 - 4 23.97 1749.4 24.3 120.0 0.0 144.3 - 5 23.97 2210.6 51.7 164.0 0.0 215.7 - 6 23.97 2826.4 100.4 216.7 0.0 317.1 - 7 23.97 3706.4 189.1 300.8 0.0 489.9 - 8 23.97 5151.6 403.0 474.5 0.0 877.5 - 9 23.97 11956.9 2137.9 930.9 0.0 3068.9 - A 239.67 30652.2 2894.1 2410.9 0.0 5305.0 + 0 23.97 64.0 -0.7 5.0 0.0 4.2 + 1 23.97 562.0 -10.7 46.3 0.0 35.6 + 2 23.97 1038.0 -2.0 68.5 0.0 66.5 + 3 23.97 1386.9 10.7 84.3 0.0 95.0 + 4 23.97 1749.4 28.4 120.0 0.0 148.4 + 5 23.97 2210.6 55.4 164.0 0.0 219.4 + 6 23.97 2826.4 103.9 216.7 0.0 320.5 + 7 23.97 3706.4 191.4 300.8 0.0 492.2 + 8 23.97 5151.6 403.8 474.5 0.0 878.3 + 9 23.97 11956.9 2138.0 930.9 0.0 3069.0 + A 239.67 30652.2 2918.2 2410.9 0.0 5329.1 Weighted Tax Differences by Baseline Expanded-Income Decile for 2034 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/cps-35-params.baseline b/taxcalc/cli/input_data_tests/cps-35-params.baseline index 38bb91e91..6bc34fca9 100644 --- a/taxcalc/cli/input_data_tests/cps-35-params.baseline +++ b/taxcalc/cli/input_data_tests/cps-35-params.baseline @@ -1,5 +1,7 @@ 2035 parameter_indexing_CPI_offset 0.0 +2035 eitc_claim_prob_scale 1.04 2035 eitc_claim_thd 0.0 +2035 actc_claim_prob_scale 1.1 2035 actc_claim_thd 0.0 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-35-params.reform b/taxcalc/cli/input_data_tests/cps-35-params.reform index 38bb91e91..6bc34fca9 100644 --- a/taxcalc/cli/input_data_tests/cps-35-params.reform +++ b/taxcalc/cli/input_data_tests/cps-35-params.reform @@ -1,5 +1,7 @@ 2035 parameter_indexing_CPI_offset 0.0 +2035 eitc_claim_prob_scale 1.04 2035 eitc_claim_thd 0.0 +2035 actc_claim_prob_scale 1.1 2035 actc_claim_thd 0.0 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/cps-35.tables b/taxcalc/cli/input_data_tests/cps-35.tables index 7dbc5b94c..bba4c694a 100644 --- a/taxcalc/cli/input_data_tests/cps-35.tables +++ b/taxcalc/cli/input_data_tests/cps-35.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 24.21 64.9 -1.5 5.1 0.0 3.6 - 1 24.21 581.7 -13.3 47.6 0.0 34.3 - 2 24.21 1073.1 -4.4 69.6 0.0 65.2 - 3 24.21 1434.8 7.0 87.0 0.0 94.0 - 4 24.21 1811.4 26.2 124.8 0.0 151.0 - 5 24.21 2290.5 54.9 170.5 0.0 225.4 - 6 24.21 2931.2 105.8 224.8 0.0 330.6 - 7 24.21 3848.0 198.8 312.7 0.0 511.5 - 8 24.21 5356.4 424.5 495.0 0.0 919.5 - 9 24.21 12395.0 2218.8 969.5 0.0 3188.3 - A 242.13 31787.0 3016.9 2506.6 0.0 5523.5 + 0 24.21 64.9 -0.8 5.1 0.0 4.3 + 1 24.21 581.7 -10.8 47.6 0.0 36.8 + 2 24.21 1073.1 -1.9 69.6 0.0 67.7 + 3 24.21 1434.8 11.1 87.0 0.0 98.1 + 4 24.21 1811.4 30.4 124.8 0.0 155.2 + 5 24.21 2290.5 58.7 170.5 0.0 229.2 + 6 24.21 2931.2 109.4 224.8 0.0 334.2 + 7 24.21 3848.0 201.1 312.7 0.0 513.9 + 8 24.21 5356.4 425.2 495.0 0.0 920.3 + 9 24.21 12395.0 2218.9 969.5 0.0 3188.3 + A 242.13 31787.0 3041.4 2506.6 0.0 5547.9 Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tests.sh b/taxcalc/cli/input_data_tests/tests.sh index ba26ae6af..d114f49a0 100755 --- a/taxcalc/cli/input_data_tests/tests.sh +++ b/taxcalc/cli/input_data_tests/tests.sh @@ -1,6 +1,7 @@ #!/bin/zsh # CLI input data tests assume that the three national TMD files are in the top- # level Tax-Calculator folder where they are ignored by git version control. +# These tests assume calibrated (less than full) claiming of credits. # See Makefile target idtest for usage. # use CPS input files diff --git a/taxcalc/cli/input_data_tests/tmd-25-params.baseline b/taxcalc/cli/input_data_tests/tmd-25-params.baseline index ed9268378..fdb94ee93 100644 --- a/taxcalc/cli/input_data_tests/tmd-25-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-25-params.baseline @@ -1,5 +1,7 @@ 2025 parameter_indexing_CPI_offset 0.0 +2025 eitc_claim_prob_scale 1.04 2025 eitc_claim_thd 0.0 +2025 actc_claim_prob_scale 1.1 2025 actc_claim_thd 0.0 2025 FICA_ss_trt_employer 0.062 2025 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-25-params.reform b/taxcalc/cli/input_data_tests/tmd-25-params.reform index ed9268378..fdb94ee93 100644 --- a/taxcalc/cli/input_data_tests/tmd-25-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-25-params.reform @@ -1,5 +1,7 @@ 2025 parameter_indexing_CPI_offset 0.0 +2025 eitc_claim_prob_scale 1.04 2025 eitc_claim_thd 0.0 +2025 actc_claim_prob_scale 1.1 2025 actc_claim_thd 0.0 2025 FICA_ss_trt_employer 0.062 2025 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-25.tables b/taxcalc/cli/input_data_tests/tmd-25.tables index baba6ecf0..14d4b3990 100644 --- a/taxcalc/cli/input_data_tests/tmd-25.tables +++ b/taxcalc/cli/input_data_tests/tmd-25.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2025 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 19.54 -309.6 5.9 6.7 0.0 12.6 - 1 19.54 73.1 -4.9 9.3 0.0 4.4 - 2 19.54 295.9 -33.7 37.3 0.0 3.6 - 3 19.54 573.1 -41.1 69.4 0.0 28.3 - 4 19.54 853.7 -9.1 97.2 0.0 88.1 - 5 19.54 1161.4 30.7 125.7 0.0 156.4 - 6 19.54 1566.3 76.6 163.7 0.0 240.3 - 7 19.54 2165.2 146.1 226.8 0.0 372.9 - 8 19.54 3224.9 278.5 342.6 0.0 621.0 + 0 19.54 -309.6 6.0 6.7 0.0 12.7 + 1 19.54 73.1 -2.9 9.3 0.0 6.4 + 2 19.54 295.9 -30.7 37.3 0.0 6.6 + 3 19.54 573.1 -38.0 69.4 0.0 31.4 + 4 19.54 853.7 -2.6 97.2 0.0 94.6 + 5 19.54 1161.4 34.0 125.7 0.0 159.7 + 6 19.54 1566.3 76.9 163.7 0.0 240.5 + 7 19.54 2165.2 146.2 226.8 0.0 372.9 + 8 19.54 3224.9 278.5 342.6 0.0 621.1 9 19.54 10590.7 1932.6 606.4 0.0 2539.0 - A 195.42 20194.7 2381.6 1685.0 0.0 4066.6 + A 195.42 20194.7 2399.9 1685.0 0.0 4084.9 Weighted Tax Differences by Baseline Expanded-Income Decile for 2025 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-26-params.baseline b/taxcalc/cli/input_data_tests/tmd-26-params.baseline index edba39c96..a6d0d0287 100644 --- a/taxcalc/cli/input_data_tests/tmd-26-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-26-params.baseline @@ -1,5 +1,7 @@ 2026 parameter_indexing_CPI_offset 0.0 +2026 eitc_claim_prob_scale 1.04 2026 eitc_claim_thd 0.0 +2026 actc_claim_prob_scale 1.1 2026 actc_claim_thd 0.0 2026 FICA_ss_trt_employer 0.062 2026 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-26-params.reform b/taxcalc/cli/input_data_tests/tmd-26-params.reform index edba39c96..a6d0d0287 100644 --- a/taxcalc/cli/input_data_tests/tmd-26-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-26-params.reform @@ -1,5 +1,7 @@ 2026 parameter_indexing_CPI_offset 0.0 +2026 eitc_claim_prob_scale 1.04 2026 eitc_claim_thd 0.0 +2026 actc_claim_prob_scale 1.1 2026 actc_claim_thd 0.0 2026 FICA_ss_trt_employer 0.062 2026 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-26.tables b/taxcalc/cli/input_data_tests/tmd-26.tables index a3fd7cefd..fa2a8b7db 100644 --- a/taxcalc/cli/input_data_tests/tmd-26.tables +++ b/taxcalc/cli/input_data_tests/tmd-26.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2026 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 19.59 -321.0 6.6 7.0 0.0 13.6 - 1 19.59 76.1 -5.1 9.8 0.0 4.6 - 2 19.59 307.6 -34.4 38.7 0.0 4.3 - 3 19.59 595.3 -41.6 72.0 0.0 30.4 - 4 19.59 886.7 -7.8 100.9 0.0 93.1 - 5 19.59 1206.4 33.6 130.7 0.0 164.2 - 6 19.58 1626.8 80.8 170.0 0.0 250.9 - 7 19.59 2250.4 153.3 235.6 0.0 388.8 + 0 19.59 -321.0 6.7 7.0 0.0 13.7 + 1 19.59 76.1 -3.0 9.8 0.0 6.7 + 2 19.59 307.6 -31.5 38.7 0.0 7.3 + 3 19.59 595.3 -38.4 72.0 0.0 33.6 + 4 19.59 886.7 -1.0 100.9 0.0 100.0 + 5 19.59 1206.4 36.7 130.7 0.0 167.4 + 6 19.58 1626.8 81.0 170.0 0.0 251.0 + 7 19.59 2250.4 153.3 235.6 0.0 388.9 8 19.59 3351.2 291.3 355.4 0.0 646.7 - 9 19.59 11020.1 2044.6 631.9 0.0 2676.6 - A 195.87 20999.6 2521.2 1752.1 0.0 4273.3 + 9 19.59 11020.1 2044.7 631.9 0.0 2676.6 + A 195.87 20999.6 2539.8 1752.1 0.0 4291.9 Weighted Tax Differences by Baseline Expanded-Income Decile for 2026 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-27-params.baseline b/taxcalc/cli/input_data_tests/tmd-27-params.baseline index 32166f3d4..7ac7bd138 100644 --- a/taxcalc/cli/input_data_tests/tmd-27-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-27-params.baseline @@ -1,5 +1,7 @@ 2027 parameter_indexing_CPI_offset 0.0 +2027 eitc_claim_prob_scale 1.04 2027 eitc_claim_thd 0.0 +2027 actc_claim_prob_scale 1.1 2027 actc_claim_thd 0.0 2027 FICA_ss_trt_employer 0.062 2027 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-27-params.reform b/taxcalc/cli/input_data_tests/tmd-27-params.reform index 32166f3d4..7ac7bd138 100644 --- a/taxcalc/cli/input_data_tests/tmd-27-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-27-params.reform @@ -1,5 +1,7 @@ 2027 parameter_indexing_CPI_offset 0.0 +2027 eitc_claim_prob_scale 1.04 2027 eitc_claim_thd 0.0 +2027 actc_claim_prob_scale 1.1 2027 actc_claim_thd 0.0 2027 FICA_ss_trt_employer 0.062 2027 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-27.tables b/taxcalc/cli/input_data_tests/tmd-27.tables index 031e8a144..e1a6a2456 100644 --- a/taxcalc/cli/input_data_tests/tmd-27.tables +++ b/taxcalc/cli/input_data_tests/tmd-27.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2027 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 19.64 -312.3 6.4 7.0 0.0 13.4 - 1 19.64 79.6 -5.3 9.7 0.0 4.4 - 2 19.64 320.0 -35.6 40.7 0.0 5.1 - 3 19.64 618.5 -42.7 74.7 0.0 32.0 - 4 19.64 920.7 -7.6 104.4 0.0 96.8 - 5 19.64 1252.5 36.3 135.8 0.0 172.1 - 6 19.64 1688.2 85.0 176.3 0.0 261.3 + 0 19.64 -312.3 6.5 7.0 0.0 13.5 + 1 19.64 79.6 -3.1 9.7 0.0 6.6 + 2 19.64 320.0 -32.6 40.7 0.0 8.1 + 3 19.64 618.5 -39.3 74.7 0.0 35.4 + 4 19.64 920.7 -0.6 104.4 0.0 103.9 + 5 19.64 1252.5 39.5 135.8 0.0 175.3 + 6 19.64 1688.2 85.2 176.3 0.0 261.4 7 19.64 2333.7 159.7 243.9 0.0 403.7 - 8 19.64 3473.4 305.0 369.1 0.0 674.1 + 8 19.64 3473.4 305.1 369.1 0.0 674.2 9 19.64 11254.6 2075.0 658.5 0.0 2733.4 - A 196.37 21628.8 2576.2 1820.2 0.0 4396.4 + A 196.37 21628.8 2595.3 1820.2 0.0 4415.5 Weighted Tax Differences by Baseline Expanded-Income Decile for 2027 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-28-params.baseline b/taxcalc/cli/input_data_tests/tmd-28-params.baseline index f0f2409b8..c614aeb4c 100644 --- a/taxcalc/cli/input_data_tests/tmd-28-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-28-params.baseline @@ -1,5 +1,7 @@ 2028 parameter_indexing_CPI_offset 0.0 +2028 eitc_claim_prob_scale 1.04 2028 eitc_claim_thd 0.0 +2028 actc_claim_prob_scale 1.1 2028 actc_claim_thd 0.0 2028 FICA_ss_trt_employer 0.062 2028 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-28-params.reform b/taxcalc/cli/input_data_tests/tmd-28-params.reform index f0f2409b8..c614aeb4c 100644 --- a/taxcalc/cli/input_data_tests/tmd-28-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-28-params.reform @@ -1,5 +1,7 @@ 2028 parameter_indexing_CPI_offset 0.0 +2028 eitc_claim_prob_scale 1.04 2028 eitc_claim_thd 0.0 +2028 actc_claim_prob_scale 1.1 2028 actc_claim_thd 0.0 2028 FICA_ss_trt_employer 0.062 2028 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-28.tables b/taxcalc/cli/input_data_tests/tmd-28.tables index fdb2fbb13..3076b49fc 100644 --- a/taxcalc/cli/input_data_tests/tmd-28.tables +++ b/taxcalc/cli/input_data_tests/tmd-28.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2028 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 19.68 -301.6 4.5 6.6 0.0 11.2 - 1 19.69 83.1 -5.5 10.5 0.0 5.0 - 2 19.69 332.6 -36.5 42.3 0.0 5.8 - 3 19.69 642.1 -43.6 77.4 0.0 33.8 - 4 19.69 954.9 -6.8 108.3 0.0 101.5 - 5 19.69 1299.1 38.2 140.0 0.0 178.1 - 6 19.69 1750.2 89.9 183.2 0.0 273.1 - 7 19.69 2418.4 167.4 252.8 0.0 420.2 - 8 19.69 3596.4 318.7 382.6 0.0 701.2 + 0 19.68 -301.6 4.6 6.6 0.0 11.3 + 1 19.69 83.1 -3.3 10.5 0.0 7.2 + 2 19.69 332.6 -33.5 42.3 0.0 8.8 + 3 19.69 642.1 -40.0 77.4 0.0 37.4 + 4 19.69 954.9 0.5 108.3 0.0 108.8 + 5 19.69 1299.1 41.3 140.0 0.0 181.3 + 6 19.69 1750.2 90.1 183.2 0.0 273.3 + 7 19.69 2418.4 167.5 252.8 0.0 420.2 + 8 19.69 3596.4 318.7 382.6 0.0 701.3 9 19.69 11472.4 2104.5 685.3 0.0 2789.8 - A 196.87 22247.5 2630.8 1889.0 0.0 4519.8 + A 196.87 22247.5 2650.3 1889.0 0.0 4539.2 Weighted Tax Differences by Baseline Expanded-Income Decile for 2028 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-29-params.baseline b/taxcalc/cli/input_data_tests/tmd-29-params.baseline index 7e48faa7f..bb93e43fe 100644 --- a/taxcalc/cli/input_data_tests/tmd-29-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-29-params.baseline @@ -1,5 +1,7 @@ 2029 parameter_indexing_CPI_offset 0.0 +2029 eitc_claim_prob_scale 1.04 2029 eitc_claim_thd 0.0 +2029 actc_claim_prob_scale 1.1 2029 actc_claim_thd 0.0 2029 FICA_ss_trt_employer 0.062 2029 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-29-params.reform b/taxcalc/cli/input_data_tests/tmd-29-params.reform index 7e48faa7f..bb93e43fe 100644 --- a/taxcalc/cli/input_data_tests/tmd-29-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-29-params.reform @@ -1,5 +1,7 @@ 2029 parameter_indexing_CPI_offset 0.0 +2029 eitc_claim_prob_scale 1.04 2029 eitc_claim_thd 0.0 +2029 actc_claim_prob_scale 1.1 2029 actc_claim_thd 0.0 2029 FICA_ss_trt_employer 0.062 2029 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-29.tables b/taxcalc/cli/input_data_tests/tmd-29.tables index 51598e000..67ea857d9 100644 --- a/taxcalc/cli/input_data_tests/tmd-29.tables +++ b/taxcalc/cli/input_data_tests/tmd-29.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2029 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 19.74 -298.4 4.2 6.8 0.0 11.0 - 1 19.74 86.5 -5.8 10.5 0.0 4.7 - 2 19.74 345.2 -37.2 44.2 0.0 6.9 - 3 19.74 665.5 -42.4 80.1 0.0 37.7 - 4 19.74 989.3 -2.6 112.2 0.0 109.6 - 5 19.74 1345.5 46.4 144.8 0.0 191.2 - 6 19.74 1812.6 105.4 190.1 0.0 295.5 + 0 19.74 -298.4 4.3 6.8 0.0 11.1 + 1 19.74 86.5 -3.5 10.5 0.0 7.0 + 2 19.74 345.2 -34.2 44.2 0.0 9.9 + 3 19.74 665.5 -38.6 80.1 0.0 41.6 + 4 19.74 989.3 4.9 112.2 0.0 117.1 + 5 19.74 1345.5 49.4 144.8 0.0 194.2 + 6 19.74 1812.6 105.6 190.1 0.0 295.6 7 19.74 2504.1 188.4 261.7 0.0 450.0 8 19.74 3720.5 349.8 395.7 0.0 745.5 9 19.74 11754.6 2159.4 712.3 0.0 2871.8 - A 197.41 22925.3 2765.7 1958.3 0.0 4723.9 + A 197.41 22925.3 2785.6 1958.3 0.0 4743.8 Weighted Tax Differences by Baseline Expanded-Income Decile for 2029 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-30-params.baseline b/taxcalc/cli/input_data_tests/tmd-30-params.baseline index fc4df9098..bd24c96c5 100644 --- a/taxcalc/cli/input_data_tests/tmd-30-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-30-params.baseline @@ -1,5 +1,7 @@ 2030 parameter_indexing_CPI_offset 0.0 +2030 eitc_claim_prob_scale 1.04 2030 eitc_claim_thd 0.0 +2030 actc_claim_prob_scale 1.1 2030 actc_claim_thd 0.0 2030 FICA_ss_trt_employer 0.062 2030 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-30-params.reform b/taxcalc/cli/input_data_tests/tmd-30-params.reform index fc4df9098..bd24c96c5 100644 --- a/taxcalc/cli/input_data_tests/tmd-30-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-30-params.reform @@ -1,5 +1,7 @@ 2030 parameter_indexing_CPI_offset 0.0 +2030 eitc_claim_prob_scale 1.04 2030 eitc_claim_thd 0.0 +2030 actc_claim_prob_scale 1.1 2030 actc_claim_thd 0.0 2030 FICA_ss_trt_employer 0.062 2030 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-30.tables b/taxcalc/cli/input_data_tests/tmd-30.tables index d8ba224e1..a05a86e6e 100644 --- a/taxcalc/cli/input_data_tests/tmd-30.tables +++ b/taxcalc/cli/input_data_tests/tmd-30.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2030 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 19.80 -301.8 4.4 7.1 0.0 11.5 - 1 19.80 89.7 -6.0 10.8 0.0 4.8 - 2 19.80 358.0 -38.2 45.6 0.0 7.4 - 3 19.80 689.5 -43.3 83.1 0.0 39.8 - 4 19.80 1025.2 -1.0 116.3 0.0 115.2 - 5 19.80 1393.8 49.6 150.0 0.0 199.6 - 6 19.80 1877.5 111.3 196.7 0.0 308.0 - 7 19.80 2593.6 199.5 270.9 0.0 470.4 + 0 19.80 -301.8 4.5 7.1 0.0 11.5 + 1 19.80 89.7 -3.6 10.8 0.0 7.2 + 2 19.80 358.0 -35.2 45.6 0.0 10.5 + 3 19.80 689.5 -39.2 83.1 0.0 44.0 + 4 19.80 1025.2 6.7 116.3 0.0 123.0 + 5 19.80 1393.8 52.5 150.0 0.0 202.5 + 6 19.80 1877.5 111.4 196.7 0.0 308.1 + 7 19.80 2593.6 199.6 270.9 0.0 470.4 8 19.80 3852.6 373.0 410.0 0.0 783.0 9 19.80 12107.8 2261.4 739.1 0.0 3000.5 - A 197.99 23685.9 2910.8 2029.5 0.0 4940.3 + A 197.99 23685.9 2931.2 2029.5 0.0 4960.7 Weighted Tax Differences by Baseline Expanded-Income Decile for 2030 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-31-params.baseline b/taxcalc/cli/input_data_tests/tmd-31-params.baseline index 87c18ab18..a1f873e8a 100644 --- a/taxcalc/cli/input_data_tests/tmd-31-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-31-params.baseline @@ -1,5 +1,7 @@ 2031 parameter_indexing_CPI_offset 0.0 +2031 eitc_claim_prob_scale 1.04 2031 eitc_claim_thd 0.0 +2031 actc_claim_prob_scale 1.1 2031 actc_claim_thd 0.0 2031 FICA_ss_trt_employer 0.062 2031 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-31-params.reform b/taxcalc/cli/input_data_tests/tmd-31-params.reform index 87c18ab18..a1f873e8a 100644 --- a/taxcalc/cli/input_data_tests/tmd-31-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-31-params.reform @@ -1,5 +1,7 @@ 2031 parameter_indexing_CPI_offset 0.0 +2031 eitc_claim_prob_scale 1.04 2031 eitc_claim_thd 0.0 +2031 actc_claim_prob_scale 1.1 2031 actc_claim_thd 0.0 2031 FICA_ss_trt_employer 0.062 2031 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-31.tables b/taxcalc/cli/input_data_tests/tmd-31.tables index 6b9b6359e..8c9ad0af7 100644 --- a/taxcalc/cli/input_data_tests/tmd-31.tables +++ b/taxcalc/cli/input_data_tests/tmd-31.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2031 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 19.86 -309.2 4.5 7.3 0.0 11.8 - 1 19.86 93.1 -6.3 11.1 0.0 4.8 - 2 19.86 371.3 -38.9 47.3 0.0 8.4 - 3 19.86 714.6 -43.9 86.2 0.0 42.3 - 4 19.86 1062.2 0.3 120.6 0.0 120.9 - 5 19.86 1444.2 53.0 155.3 0.0 208.3 - 6 19.86 1945.3 117.4 203.7 0.0 321.1 - 7 19.86 2686.7 208.1 280.3 0.0 488.4 - 8 19.86 3991.0 390.8 424.8 0.0 815.5 + 0 19.86 -309.2 4.6 7.3 0.0 11.9 + 1 19.86 93.1 -3.9 11.1 0.0 7.2 + 2 19.86 371.3 -35.9 47.3 0.0 11.5 + 3 19.86 714.6 -39.6 86.2 0.0 46.6 + 4 19.86 1062.2 8.2 120.6 0.0 128.8 + 5 19.86 1444.2 55.7 155.3 0.0 211.1 + 6 19.86 1945.3 117.5 203.7 0.0 321.2 + 7 19.86 2686.7 208.1 280.3 0.0 488.5 + 8 19.86 3991.0 390.8 424.8 0.0 815.6 9 19.86 12513.4 2342.1 765.5 0.0 3107.6 - A 198.58 24512.5 3027.0 2102.2 0.0 5129.3 + A 198.58 24512.5 3047.7 2102.2 0.0 5149.9 Weighted Tax Differences by Baseline Expanded-Income Decile for 2031 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-32-params.baseline b/taxcalc/cli/input_data_tests/tmd-32-params.baseline index e2b620c7a..1f94e21a8 100644 --- a/taxcalc/cli/input_data_tests/tmd-32-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-32-params.baseline @@ -1,5 +1,7 @@ 2032 parameter_indexing_CPI_offset 0.0 +2032 eitc_claim_prob_scale 1.04 2032 eitc_claim_thd 0.0 +2032 actc_claim_prob_scale 1.1 2032 actc_claim_thd 0.0 2032 FICA_ss_trt_employer 0.062 2032 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-32-params.reform b/taxcalc/cli/input_data_tests/tmd-32-params.reform index e2b620c7a..1f94e21a8 100644 --- a/taxcalc/cli/input_data_tests/tmd-32-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-32-params.reform @@ -1,5 +1,7 @@ 2032 parameter_indexing_CPI_offset 0.0 +2032 eitc_claim_prob_scale 1.04 2032 eitc_claim_thd 0.0 +2032 actc_claim_prob_scale 1.1 2032 actc_claim_thd 0.0 2032 FICA_ss_trt_employer 0.062 2032 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-32.tables b/taxcalc/cli/input_data_tests/tmd-32.tables index d157000f6..a283d6a23 100644 --- a/taxcalc/cli/input_data_tests/tmd-32.tables +++ b/taxcalc/cli/input_data_tests/tmd-32.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2032 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 19.91 -319.0 4.8 7.6 0.0 12.4 - 1 19.92 96.4 -6.5 11.5 0.0 5.0 - 2 19.91 384.5 -40.1 49.0 0.0 8.9 - 3 19.91 739.9 -44.7 89.5 0.0 44.8 - 4 19.91 1099.7 2.1 124.8 0.0 126.9 - 5 19.91 1495.4 56.2 161.1 0.0 217.3 - 6 19.91 2014.3 123.5 210.7 0.0 334.2 + 0 19.91 -319.0 4.9 7.6 0.0 12.5 + 1 19.92 96.4 -4.1 11.5 0.0 7.5 + 2 19.91 384.5 -37.0 49.0 0.0 12.0 + 3 19.91 739.9 -40.1 89.5 0.0 49.4 + 4 19.91 1099.7 10.2 124.8 0.0 135.0 + 5 19.91 1495.4 58.9 161.1 0.0 220.0 + 6 19.91 2014.3 123.6 210.7 0.0 334.3 7 19.91 2782.4 217.5 289.8 0.0 507.3 - 8 19.91 4131.1 408.3 439.3 0.0 847.7 + 8 19.91 4131.1 408.4 439.3 0.0 847.7 9 19.91 12948.2 2430.9 792.0 0.0 3222.9 - A 199.13 25372.9 3152.1 2175.3 0.0 5327.4 + A 199.13 25372.9 3173.2 2175.3 0.0 5348.5 Weighted Tax Differences by Baseline Expanded-Income Decile for 2032 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-33-params.baseline b/taxcalc/cli/input_data_tests/tmd-33-params.baseline index 9debdd68f..1fd0f5309 100644 --- a/taxcalc/cli/input_data_tests/tmd-33-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-33-params.baseline @@ -1,5 +1,7 @@ 2033 parameter_indexing_CPI_offset 0.0 +2033 eitc_claim_prob_scale 1.04 2033 eitc_claim_thd 0.0 +2033 actc_claim_prob_scale 1.1 2033 actc_claim_thd 0.0 2033 FICA_ss_trt_employer 0.062 2033 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-33-params.reform b/taxcalc/cli/input_data_tests/tmd-33-params.reform index 9debdd68f..1fd0f5309 100644 --- a/taxcalc/cli/input_data_tests/tmd-33-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-33-params.reform @@ -1,5 +1,7 @@ 2033 parameter_indexing_CPI_offset 0.0 +2033 eitc_claim_prob_scale 1.04 2033 eitc_claim_thd 0.0 +2033 actc_claim_prob_scale 1.1 2033 actc_claim_thd 0.0 2033 FICA_ss_trt_employer 0.062 2033 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-33.tables b/taxcalc/cli/input_data_tests/tmd-33.tables index 5675c068b..4b30dd22d 100644 --- a/taxcalc/cli/input_data_tests/tmd-33.tables +++ b/taxcalc/cli/input_data_tests/tmd-33.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2033 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 19.96 -329.9 5.1 7.8 0.0 12.9 - 1 19.97 99.8 -6.8 12.0 0.0 5.2 - 2 19.96 398.0 -41.3 50.6 0.0 9.3 - 3 19.96 765.6 -45.1 92.9 0.0 47.8 - 4 19.96 1137.9 3.6 129.0 0.0 132.6 - 5 19.96 1547.3 59.6 167.1 0.0 226.7 - 6 19.96 2084.7 130.0 217.6 0.0 347.5 - 7 19.96 2879.4 227.0 300.2 0.0 527.1 + 0 19.96 -329.9 5.2 7.8 0.0 13.0 + 1 19.97 99.8 -4.3 12.0 0.0 7.7 + 2 19.96 398.0 -38.2 50.6 0.0 12.4 + 3 19.96 765.6 -40.2 92.9 0.0 52.7 + 4 19.96 1137.9 11.8 129.0 0.0 140.8 + 5 19.96 1547.3 62.3 167.1 0.0 229.3 + 6 19.96 2084.7 130.0 217.6 0.0 347.6 + 7 19.96 2879.4 227.0 300.2 0.0 527.2 8 19.96 4274.9 426.5 453.4 0.0 879.9 9 19.97 13400.0 2523.8 819.3 0.0 3343.1 - A 199.64 26257.6 3282.4 2249.7 0.0 5532.1 + A 199.64 26257.6 3303.9 2249.7 0.0 5553.7 Weighted Tax Differences by Baseline Expanded-Income Decile for 2033 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-34-params.baseline b/taxcalc/cli/input_data_tests/tmd-34-params.baseline index 52d9fc729..73f2787f9 100644 --- a/taxcalc/cli/input_data_tests/tmd-34-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-34-params.baseline @@ -1,5 +1,7 @@ 2034 parameter_indexing_CPI_offset 0.0 +2034 eitc_claim_prob_scale 1.04 2034 eitc_claim_thd 0.0 +2034 actc_claim_prob_scale 1.1 2034 actc_claim_thd 0.0 2034 FICA_ss_trt_employer 0.062 2034 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-34-params.reform b/taxcalc/cli/input_data_tests/tmd-34-params.reform index 52d9fc729..73f2787f9 100644 --- a/taxcalc/cli/input_data_tests/tmd-34-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-34-params.reform @@ -1,5 +1,7 @@ 2034 parameter_indexing_CPI_offset 0.0 +2034 eitc_claim_prob_scale 1.04 2034 eitc_claim_thd 0.0 +2034 actc_claim_prob_scale 1.1 2034 actc_claim_thd 0.0 2034 FICA_ss_trt_employer 0.062 2034 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-34.tables b/taxcalc/cli/input_data_tests/tmd-34.tables index 8263a67aa..d967132f9 100644 --- a/taxcalc/cli/input_data_tests/tmd-34.tables +++ b/taxcalc/cli/input_data_tests/tmd-34.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2034 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 20.01 -341.8 5.4 8.1 0.0 13.4 - 1 20.01 103.3 -7.0 12.4 0.0 5.4 - 2 20.01 411.7 -42.2 52.3 0.0 10.1 - 3 20.01 791.8 -45.7 96.1 0.0 50.5 - 4 20.01 1176.9 4.9 133.9 0.0 138.8 - 5 20.01 1600.8 63.3 172.6 0.0 235.9 - 6 20.01 2156.6 136.5 224.9 0.0 361.5 + 0 20.01 -341.8 5.5 8.1 0.0 13.5 + 1 20.01 103.3 -4.4 12.4 0.0 8.0 + 2 20.01 411.7 -39.1 52.3 0.0 13.2 + 3 20.01 791.8 -40.3 96.1 0.0 55.8 + 4 20.01 1176.9 13.3 133.9 0.0 147.1 + 5 20.01 1600.8 65.8 172.6 0.0 238.4 + 6 20.01 2156.6 136.6 224.9 0.0 361.5 7 20.01 2979.0 236.8 310.0 0.0 546.8 8 20.01 4423.0 445.6 469.1 0.0 914.7 9 20.01 13872.5 2621.8 846.8 0.0 3468.7 - A 200.11 27173.9 3419.4 2326.3 0.0 5745.7 + A 200.11 27173.9 3441.5 2326.3 0.0 5767.8 Weighted Tax Differences by Baseline Expanded-Income Decile for 2034 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/cli/input_data_tests/tmd-35-params.baseline b/taxcalc/cli/input_data_tests/tmd-35-params.baseline index 38bb91e91..6bc34fca9 100644 --- a/taxcalc/cli/input_data_tests/tmd-35-params.baseline +++ b/taxcalc/cli/input_data_tests/tmd-35-params.baseline @@ -1,5 +1,7 @@ 2035 parameter_indexing_CPI_offset 0.0 +2035 eitc_claim_prob_scale 1.04 2035 eitc_claim_thd 0.0 +2035 actc_claim_prob_scale 1.1 2035 actc_claim_thd 0.0 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-35-params.reform b/taxcalc/cli/input_data_tests/tmd-35-params.reform index 38bb91e91..6bc34fca9 100644 --- a/taxcalc/cli/input_data_tests/tmd-35-params.reform +++ b/taxcalc/cli/input_data_tests/tmd-35-params.reform @@ -1,5 +1,7 @@ 2035 parameter_indexing_CPI_offset 0.0 +2035 eitc_claim_prob_scale 1.04 2035 eitc_claim_thd 0.0 +2035 actc_claim_prob_scale 1.1 2035 actc_claim_thd 0.0 2035 FICA_ss_trt_employer 0.062 2035 FICA_ss_trt_employee 0.062 diff --git a/taxcalc/cli/input_data_tests/tmd-35.tables b/taxcalc/cli/input_data_tests/tmd-35.tables index 057fdf527..c00ac1048 100644 --- a/taxcalc/cli/input_data_tests/tmd-35.tables +++ b/taxcalc/cli/input_data_tests/tmd-35.tables @@ -1,17 +1,17 @@ Weighted Tax Reform Totals by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 20.05 -354.7 5.6 8.3 0.0 14.0 - 1 20.06 106.8 -7.3 12.9 0.0 5.7 - 2 20.06 425.7 -43.2 54.3 0.0 11.1 - 3 20.06 818.8 -46.1 99.2 0.0 53.1 - 4 20.06 1217.0 6.6 138.7 0.0 145.3 - 5 20.06 1655.4 67.1 178.4 0.0 245.5 + 0 20.05 -354.7 5.7 8.3 0.0 14.0 + 1 20.06 106.8 -4.6 12.9 0.0 8.3 + 2 20.06 425.7 -40.1 54.3 0.0 14.2 + 3 20.06 818.8 -40.6 99.2 0.0 58.6 + 4 20.06 1217.0 15.1 138.7 0.0 153.8 + 5 20.06 1655.4 69.5 178.4 0.0 247.8 6 20.06 2230.3 143.3 233.0 0.0 376.3 7 20.06 3081.2 247.1 319.9 0.0 567.0 - 8 20.06 4574.9 465.1 485.1 0.0 950.2 + 8 20.06 4574.9 465.2 485.1 0.0 950.3 9 20.06 14361.7 2723.8 875.5 0.0 3599.2 - A 200.56 28117.0 3562.0 2405.3 0.0 5967.2 + A 200.56 28117.0 3584.3 2405.3 0.0 5989.6 Weighted Tax Differences by Baseline Expanded-Income Decile for 2035 Returns ExpInc IncTax PayTax LSTax AllTax diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json index b519940ec..bd4d05fb1 100644 --- a/taxcalc/policy_current_law.json +++ b/taxcalc/policy_current_law.json @@ -104,6 +104,31 @@ "cps": true } }, + "eitc_claim_prob_scale": { + "title": "Multiplicative scaling factor applied to EITC claim probability", + "description": "Unscaled claim probability is defined as calculated EITC amount divided by maximum EITC amount for the tax unit. Value of 9e99 implies everybody claims their EITC amount.", + "section_1": "", + "section_2": "", + "indexable": false, + "indexed": false, + "type": "float", + "value": [ + { + "year": 2013, + "value": 1.04 + } + ], + "validators": { + "range": { + "min": 0, + "max": 9e+99 + } + }, + "compatible_data": { + "puf": true, + "cps": true + } + }, "eitc_claim_thd": { "title": "EITC claim threshold", "description": "EITC amounts below this threshold are assumed to be unclaimed, and therefore, are zeroed out. Indexed by wage growth, not price inflation. Note: 2022 value of 1600 produces plausible EITC participation with TMD data.", @@ -129,6 +154,31 @@ "cps": true } }, + "actc_claim_prob_scale": { + "title": "Multiplicative scaling factor applied to ACTC claim probability", + "description": "Unscaled claim probability is defined as calculated ACTC amount divided by line17 on Schedule 8812 for the tax unit. Value of 9e99 implies everybody claims their ACTC amount.", + "section_1": "", + "section_2": "", + "indexable": false, + "indexed": false, + "type": "float", + "value": [ + { + "year": 2013, + "value": 1.10 + } + ], + "validators": { + "range": { + "min": 0, + "max": 9e+99 + } + }, + "compatible_data": { + "puf": true, + "cps": true + } + }, "actc_claim_thd": { "title": "ACTC claim threshold", "description": "ACTC amounts below this threshold are assumed to be unclaimed, and therefore, are zeroed out. Indexed by wage growth, not price inflation. Note: 2022 value of 1500 produces plausible ACTC participation with TMD data.", diff --git a/taxcalc/records.py b/taxcalc/records.py index cc8c38e91..05423776d 100644 --- a/taxcalc/records.py +++ b/taxcalc/records.py @@ -190,6 +190,9 @@ def __init__(self, if not np.all(np.logical_and(np.greater_equal(self.PT_SSTB_income, 0), np.less_equal(self.PT_SSTB_income, 1))): raise ValueError('not all PT_SSTB_income values are 0 or 1') + # specify credit_claim_urn so that its values are the same across runs + rng = np.random.default_rng(seed=192837465) + self.credit_claim_urn[:] = rng.uniform(size=self.MARS.size) @staticmethod def cps_constructor( diff --git a/taxcalc/records_variables.json b/taxcalc/records_variables.json index b4d9dea95..3f7d4820d 100644 --- a/taxcalc/records_variables.json +++ b/taxcalc/records_variables.json @@ -668,6 +668,11 @@ } }, "calc": { + "credit_claim_urn": { + "type": "unchanging_float", + "desc": "Uniform random number used in EITC/ACTC claiming logic, which implies correlated claimning behavior across different credits", + "form": {"2013-20??": "internally generated; same across baseline/reform and across runs"} + }, "niit": { "type": "float", "desc": "Net Investment Income Tax from Form 8960", diff --git a/taxcalc/taxcalcio.py b/taxcalc/taxcalcio.py index 3cd325f7c..d380d2846 100644 --- a/taxcalc/taxcalcio.py +++ b/taxcalc/taxcalcio.py @@ -24,14 +24,6 @@ add_quantile_table_row_variable, unweighted_sum, weighted_sum) -TMD_ASSUMES_FULL_CREDIT_CLAIMING = True -TMD_CREDIT_CLAIMING = { - # IMPORTANT NOTE: when changing either TMDCSV_YEAR or _claim_thd value(s), - # be sure to update changed info in the Tax-Calculator-LLM CLAUDE.md file. - 'eitc_claim_thd': {f'{Records.TMDCSV_YEAR}': 1600}, - 'actc_claim_thd': {f'{Records.TMDCSV_YEAR}': 1500}, -} - class TaxCalcIO(): """ @@ -649,16 +641,12 @@ def _check_single_json_file(self, path, label): def _make_policy(self, policy_gfactors, last_b_year): """ - Return Policy object that uses the specified growfactors and that - optionally implements TMD credit-claiming thresholds. + Return Policy object that uses the specified growfactors. """ pol = Policy( gfactors=policy_gfactors, last_budget_year=last_b_year, ) - if self.tmd_input_data: # pragma: no cover - if not TMD_ASSUMES_FULL_CREDIT_CLAIMING: - pol.implement_reform(TMD_CREDIT_CLAIMING) return pol def _apply_poldicts(self, pol, poldicts): diff --git a/taxcalc/tests/conftest.py b/taxcalc/tests/conftest.py index 0eb6d5fdf..d0d65bb05 100644 --- a/taxcalc/tests/conftest.py +++ b/taxcalc/tests/conftest.py @@ -70,6 +70,15 @@ def tmd_data_path_fixture(tests_path): return os.path.join(tests_path, '..', '..', 'tmd.csv') +@pytest.fixture(scope='session', name='full_claiming_assumption') +def full_credit_claiming_assumption_fixture(): + """Returns parameter dictionary specifying full credit claiming""" + return { + 'eitc_claim_prob_scale': {2013: 9e99}, + 'actc_claim_prob_scale': {2013: 9e99}, + } + + @pytest.fixture(scope='session', name='test_reforms_init') def fixture_test_reforms(tests_path): """ diff --git a/taxcalc/tests/test_calcfunctions.py b/taxcalc/tests/test_calcfunctions.py index bc4e6866b..0245ac010 100644 --- a/taxcalc/tests/test_calcfunctions.py +++ b/taxcalc/tests/test_calcfunctions.py @@ -99,7 +99,7 @@ def test_calc_and_used_vars(tests_path): for fname in fnames: all_cvars.update(set(cvars[fname])) # .. add to all_cvars set variables calculated in Records class - all_cvars.update(set(['num', 'sep', 'exact'])) + all_cvars.update(set(['num', 'sep', 'exact', 'credit_claim_urn'])) # .. add to all_cvars set variables calculated elsewhere all_cvars.update(set(['mtr_paytax', 'mtr_inctax'])) all_cvars.update(set(['benefit_cost_total', 'benefit_value_total'])) @@ -506,6 +506,8 @@ def test_EITCamount(test_tuple, expected_value, skip_jit): eitc_claim_thd = 0 +eitc_claim_prob_scale = 9e99 +credit_claim_urn = 0.33 MARS = 4 DSI = 0 c00100 = 19330 @@ -537,7 +539,8 @@ def test_EITCamount(test_tuple, expected_value, skip_jit): UI_thd = [150000, 150000, 150000, 150000, 150000] UI_em = 10200 c59660 = 0 # this will be 6660 after the EITC calculation -tuple1 = (eitc_claim_thd, MARS, DSI, c00100, e00300, e00400, e00600, c01000, +tuple1 = (eitc_claim_thd, eitc_claim_prob_scale, credit_claim_urn, + MARS, DSI, c00100, e00300, e00400, e00600, c01000, e02000, e26270, age_head, age_spouse, earned, earned_p, earned_s, EIC, EITC_ps, EITC_MinEligAge, EITC_MaxEligAge, EITC_ps_addon_MarriedJ, diff --git a/taxcalc/tests/test_calculator.py b/taxcalc/tests/test_calculator.py index 2cf896453..3dcb3d2d3 100644 --- a/taxcalc/tests/test_calculator.py +++ b/taxcalc/tests/test_calculator.py @@ -135,16 +135,18 @@ def test_make_calculator_raises_on_no_policy(cps_subsample): Calculator(records=rec) -def test_calculator_mtr(cps_subsample): +def test_calculator_mtr(cps_subsample, full_claiming_assumption): """ - Test Calculator mtr method. + Test Calculator mtr method using CPS subsample. """ rec = Records.cps_constructor(data=cps_subsample) - calcx = Calculator(policy=Policy(), records=rec) + pol = Policy() + pol.implement_reform(full_claiming_assumption) + calcx = Calculator(policy=pol, records=rec) calcx.calc_all() combinedx = calcx.array('combined') c00100x = calcx.array('c00100') - calc = Calculator(policy=Policy(), records=rec) + calc = Calculator(policy=pol, records=rec) recs_pre_e00200p = copy.deepcopy(calc.array('e00200p')) (mtr_ptx, mtr_itx, mtr_cmb) = calc.mtr(variable_str='e00200p', zero_out_calculated_vars=True) diff --git a/taxcalc/tests/test_cpscsv.py b/taxcalc/tests/test_cpscsv.py index 081f964d3..23e37e71b 100644 --- a/taxcalc/tests/test_cpscsv.py +++ b/taxcalc/tests/test_cpscsv.py @@ -26,7 +26,7 @@ NUM_YEARS = 19 -def test_agg(tests_path, cps_fullsample): +def test_agg(tests_path, cps_fullsample, full_claiming_assumption): """ Test current-law aggregate taxes using cps.csv file. """ @@ -34,6 +34,7 @@ def test_agg(tests_path, cps_fullsample): nyrs = NUM_YEARS # create a baseline Policy object with current-law policy parameters baseline_policy = Policy() + baseline_policy.implement_reform(full_claiming_assumption) # create a Records object (rec) containing all cps.csv input records recs = Records.cps_constructor(data=cps_fullsample) # create a Calculator object using baseline policy and cps records diff --git a/taxcalc/tests/test_records.py b/taxcalc/tests/test_records.py index 469807f70..ebba91c50 100644 --- a/taxcalc/tests/test_records.py +++ b/taxcalc/tests/test_records.py @@ -221,7 +221,7 @@ def test_for_duplicate_names(): assert varname not in varnames varnames.add(varname) assert varname in records_varinfo.USABLE_READ_VARS - assert num_vars == 211 # number of vars in records_variables.json + assert num_vars == 212 # number of vars in records_variables.json def test_records_variables_content(tests_path): diff --git a/taxcalc/tests/test_reforms.py b/taxcalc/tests/test_reforms.py index c3b394a41..1e91cd4b8 100644 --- a/taxcalc/tests/test_reforms.py +++ b/taxcalc/tests/test_reforms.py @@ -163,13 +163,14 @@ def test_round_trip_reforms(fyear, tests_path): } -@pytest.mark.reforms +@pytest.mark.reforms1 @pytest.mark.parametrize( 'reform_file,tax_year', [(os.path.basename(f), REFORM_YEARS.get(os.path.basename(f), 2020)) for f in REFORM_FILES], ) -def test_reform_json_and_output(reform_file, tax_year, tests_path): +def test_reform_json_and_output(reform_file, tax_year, tests_path, + full_claiming_assumption): """ Check that each JSON reform file can be converted into a reform dictionary that can then be passed to the Policy class implement_reform method that @@ -221,7 +222,9 @@ def res_and_out_are_same(base): # specify list of reform failures failures = [] # specify current-law-policy Calculator object - calc = Calculator(policy=Policy(), records=cases, verbose=False) + pol = Policy() + pol.implement_reform(full_claiming_assumption) + calc = Calculator(policy=pol, records=cases, verbose=False) calc.advance_to_year(tax_year) calc.calc_all() clp_base = cases_path.replace('cases.csv', f'clp-{tax_year}') @@ -244,6 +247,7 @@ def res_and_out_are_same(base): # implement the reform relative to its baseline reform = Policy.read_json_reform(jrf_text) pol = Policy() # current-law policy + pol.implement_reform(full_claiming_assumption) if pre_tcja_baseline: pol.implement_reform(pre_tcja) assert not pol.parameter_errors @@ -266,29 +270,35 @@ def res_and_out_are_same(base): raise ValueError(msg) -def reform_results(rid, reform_dict, cps_data, reform_2017_law): +def reform_results(rid, reform_dict, cps_data, reform_2017_law, + full_claiming_assumption): """ Return actual results of the reform specified by rid and reform_dict. """ # pylint: disable=too-many-locals rec = Records.cps_constructor(data=cps_data) # create baseline Calculator object, calc1 - pol = Policy() + pol1 = Policy() + pol1.implement_reform(full_claiming_assumption) if reform_dict['baseline'] == '2017_law.json': - pol.implement_reform(reform_2017_law) + pol1.implement_reform(reform_2017_law) elif reform_dict['baseline'] == 'policy_current_law.json': pass else: msg = 'illegal baseline value {}' raise ValueError(msg.format(reform_dict['baseline'])) - calc1 = Calculator(policy=pol, records=rec, verbose=False) + calc1 = Calculator(policy=pol1, records=rec, verbose=False) # create reform Calculator object, calc2 start_year = reform_dict['start_year'] reform = {} for name, value in reform_dict['value'].items(): reform[name] = {start_year: value} - pol.implement_reform(reform) - calc2 = Calculator(policy=pol, records=rec, verbose=False) + pol2 = Policy() + pol2.implement_reform(full_claiming_assumption) + if reform_dict['baseline'] == '2017_law.json': + pol2.implement_reform(reform_2017_law) + pol2.implement_reform(reform) + calc2 = Calculator(policy=pol2, records=rec, verbose=False) # increment both Calculator objects to reform's start_year calc1.advance_to_year(start_year) calc2.advance_to_year(start_year) @@ -336,16 +346,18 @@ def fixture_reforms_dict(tests_path): NUM_REFORMS = 60 # when changing this also change num_reforms in conftest.py +@pytest.mark.reforms2 @pytest.mark.parametrize('rid', list(range(1, NUM_REFORMS + 1))) def test_reforms(rid, test_reforms_init, tests_path, baseline_2017_law, - reforms_dict, cps_subsample): + reforms_dict, cps_subsample, full_claiming_assumption): """ Write actual reform results to files. """ # pylint: disable=too-many-arguments,too-many-positional-arguments assert test_reforms_init == NUM_REFORMS actual = reform_results(rid, reforms_dict[str(rid)], - cps_subsample, baseline_2017_law) + cps_subsample, baseline_2017_law, + full_claiming_assumption) afile_path = os.path.join(tests_path, f'reform_actual_{rid}.csv') with open(afile_path, 'w', encoding='utf-8') as afile: afile.write('rid,res1,res2,res3,res4\n') @@ -358,27 +370,36 @@ def test_reforms(rid, test_reforms_init, tests_path, baseline_2017_law, ('OBBBA.json', 0.0), ('NoOBBBA.json', 301.355), ]) -def test_reforms_cps(reform_filename, expected_diff, tests_path): +def test_reforms_cps( + reform_filename, + expected_diff, + tests_path, + full_claiming_assumption, +): """ Test reforms beyond 2025 using public CPS data. """ - pol = Policy() + # pylint: disable=too-many-locals + clp_pol = Policy() + clp_pol.implement_reform(full_claiming_assumption) reform_file = os.path.join(tests_path, '..', 'reforms', reform_filename) with open(reform_file, 'r', encoding='utf-8') as rfile: rtext = rfile.read() - pol.implement_reform(Policy.read_json_reform(rtext)) - assert not pol.parameter_errors + ref_pol = Policy() + ref_pol.implement_reform(full_claiming_assumption) + ref_pol.implement_reform(Policy.read_json_reform(rtext)) + assert not ref_pol.parameter_errors recs = Records.cps_constructor() # create a Calculator object using current-law policy - calc_clp = Calculator(policy=Policy(), records=recs, verbose=False) + calc_clp = Calculator(policy=clp_pol, records=recs, verbose=False) calc_clp.advance_to_year(2026) calc_clp.calc_all() iitax_clp = calc_clp.array('iitax') # create a Calculator object using the reform - calc_ref = Calculator(policy=pol, records=recs, verbose=False) + calc_ref = Calculator(policy=ref_pol, records=recs, verbose=False) calc_ref.advance_to_year(2026) calc_ref.calc_all() iitax_ref = calc_ref.array('iitax') diff --git a/taxcalc/tests/test_taxcalcio.py b/taxcalc/tests/test_taxcalcio.py index f6f004e30..d79a34acd 100644 --- a/taxcalc/tests/test_taxcalcio.py +++ b/taxcalc/tests/test_taxcalcio.py @@ -366,9 +366,9 @@ def test_ctor_init_with_cps_files(): surtax """, True, 6), # these 6 variables minus MARS plus RECID - ('ALL', True, 208), - # 208 = - # all 211 vars in records_variables.json (see test_records.py) + ('ALL', True, 209), + # 209 = + # all 212 vars in records_variables.json (see test_records.py) # minus 5 TaxCalcIO.BASE_DUMPVARS omitting RECID (see taxcalcio.py) # plus 2 TaxCalcIO.MTR_DUMPVARS (see taxcalcio.py) diff --git a/taxcalc/tests/test_utils.py b/taxcalc/tests/test_utils.py index 2f8a49857..963ebe1ff 100644 --- a/taxcalc/tests/test_utils.py +++ b/taxcalc/tests/test_utils.py @@ -70,13 +70,14 @@ def test_validity_of_name_lists(): assert (set(DIST_TABLE_COLUMNS) - set(DIST_VARIABLES)) == extra_vars_set -def test_create_tables(cps_subsample): +def test_create_tables(cps_subsample, full_claiming_assumption): """Test docstring""" # pylint: disable=too-many-statements,too-many-branches # create a current-law Policy object and Calculator object calc1 rec = Records.cps_constructor(data=cps_subsample) pol = Policy() + pol.implement_reform(full_claiming_assumption) calc1 = Calculator(policy=pol, records=rec) calc1.calc_all() # create a policy-reform Policy object and Calculator object calc2