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Merge pull request #2 from jdebacker/pr-2633
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Update PUF results, small change to fix div by zero
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@bodiyang
bodiyang authored Mar 2, 2022
2 parents 42953ee + e527110 commit 0bb4e3d
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10 changes: 5 additions & 5 deletions taxcalc/tests/puf_var_wght_means_by_year.csv
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,description,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,2027,2028,2029,2030,2031
c00100,Federal AGI, 50840, 54457, 54942, 55071, 58036, 60303, 62172, 61116, 65224, 65988, 67385, 69234, 71264, 73212, 75046, 76999, 78977, 81033, 83346
c00100,Federal AGI, 50840, 54457, 54942, 55071, 58036, 60303, 62172, 61116, 65223, 65987, 67384, 69233, 71263, 73211, 75045, 76998, 78975, 81032, 83345
c02500,OASDI benefits in AGI, 1295, 1394, 1416, 1479, 1503, 1593, 1695, 1799, 1927, 2013, 2143, 2288, 2444, 2613, 2788, 2984, 3188, 3406, 3649
c04470,Post-phase-out itemized deduction, 5907, 6036, 6149, 6381, 6590, 6848, 7032, 7444, 7484, 7399, 7607, 7850, 8118, 8411, 8698, 9012, 9324, 9651, 10025
c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, 7149, 7262, 7408, 7528, 7582, 7706, 7843, 7994, 8154, 8320, 8497, 8681, 8874, 9072, 9271
c04800,Federal regular taxable income, 35754, 39298, 39664, 39592, 42556, 44439, 45949, 44282, 48197, 49000, 50012, 51438, 53007, 54454, 55773, 57172, 58577, 60037, 61691
c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9495, 9967, 10327, 9767, 10808, 11035, 11209, 11509, 11853, 12158, 12427, 12713, 12995, 13286, 13612
c04800,Federal regular taxable income, 35754, 39298, 39664, 39592, 42556, 44439, 45949, 44282, 48196, 48999, 50011, 51437, 53006, 54453, 55772, 57171, 58576, 60036, 61690
c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9495, 9967, 10327, 9767, 10808, 11035, 11209, 11509, 11853, 12158, 12427, 12712, 12995, 13286, 13611
c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 16, 16, 16, 16, 16, 16, 16, 16, 16, 16
c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 129, 124, 303, 119, 115, 111, 108, 104, 100, 97, 94, 91, 88
c09600,Federal AMT liability, 212, 227, 240, 251, 271, 284, 292, 312, 313, 311, 317, 326, 338, 351, 362, 376, 391, 405, 420
Expand Down Expand Up @@ -67,14 +67,14 @@ e87530,Adjusted qualified lifetime learning expenses for all students, 93,
eitc,Federal EITC, 376, 369, 364, 352, 342, 341, 344, 353, 341, 347, 348, 350, 352, 356, 361, 366, 372, 379, 385
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
g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 34, 35, 36, 38, 38, 38, 39, 41, 42, 43, 45, 47, 50, 52, 55
iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8279, 8719, 9042, 5959, 7170, 9701, 9946, 10290, 10664, 10992, 11274, 11567, 11852, 12141, 12463
iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8279, 8719, 9042, 5959, 7169, 9700, 9945, 10290, 10664, 10991, 11274, 11566, 11852, 12140, 12462
k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -136, -127, -116, -129, -133, -142, -148, -152, -151, -146, -136, -121, -102, -86
k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 9, 11, 11, 11, 12, 13, 15, 17, 19, 21, 25, 26
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
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
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
p22250,Sch D: Net short-term capital gains/losses, -120, -173, -172, -151, -195, -211, -238, -224, -277, -283, -263, -247, -243, -241, -241, -240, -244, -243, -238
p23250,Sch D: Net long-term capital gains/losses, 2284, 3191, 3138, 2776, 3680, 3911, 4262, 3868, 4720, 4718, 4301, 4064, 3945, 3882, 3863, 3885, 3934, 3995, 4082
payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5515, 5676, 5833, 6012, 5989, 6165, 6352, 6536, 6737, 6945, 7146, 7327, 7508, 7690, 7876, 8082
payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5515, 5676, 5833, 6012, 5987, 6205, 6393, 6579, 6781, 6991, 7192, 7374, 7557, 7739, 7926, 8133
pencon_p,Contributions to defined-contribution pension plans for taxpayer, 857, 899, 918, 942, 965, 997, 1029, 1019, 1055, 1089, 1122, 1158, 1195, 1229, 1259, 1292, 1324, 1355, 1389
pencon_s,Contributions to defined-contribution pension plans for spouse, 392, 409, 420, 423, 439, 452, 465, 460, 476, 491, 505, 520, 535, 550, 562, 575, 586, 598, 612
40 changes: 20 additions & 20 deletions taxcalc/tests/pufcsv_agg_expect.csv
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,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026
Returns (#m),190.9,194.3,197.3,200.1,202.9,205.6,208.4,211.2,214.0,216.7
AGI ($b),11080.9,11811.6,12357.5,12310.1,13328.2,13665.6,14146.7,14731.8,15367.9,15985.9
Itemizers (#m),45.7,19.6,20.3,21.0,21.8,21.0,21.5,22.0,22.5,52.1
Itemized Deduction ($b),1279.5,608.8,639.3,688.6,711.7,692.9,722.7,756.2,793.5,1854.6
Standard Deduction Filers (#m),145.2,174.6,177.0,179.0,181.0,184.6,186.9,189.1,191.4,164.6
Standard Deduction ($b),1238.9,2860.2,2949.2,3034.3,3093.6,3212.8,3313.6,3422.1,3536.5,1642.5
Personal Exemption ($b),1364.9,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1734.7
Taxable Income ($b),8109.9,9171.4,9634.0,9476.9,10409.7,10714.5,11094.2,11569.4,12090.0,11917.4
Regular Tax ($b),1655.9,1707.9,1794.9,1742.1,1930.1,1997.7,2077.3,2176.5,2283.8,2495.5
AMT Income ($b),10514.1,11420.4,11944.1,11859.8,12863.0,13213.5,13671.1,14230.8,14838.9,15154.4
AMT Liability ($b),51.8,23.4,24.5,25.9,26.8,27.0,27.6,28.7,30.1,80.3
AMT Filers (#m),5.7,0.6,1.0,1.0,1.0,1.0,1.0,1.1,1.1,7.9
Tax before Credits ($b),1707.8,1731.3,1819.3,1768.0,1956.9,2024.7,2104.9,2205.3,2314.0,2575.8
Refundable Credits ($b),103.0,117.6,118.9,645.2,760.6,122.1,123.1,124.2,126.4,111.7
Nonrefundable Credits ($b),66.9,126.9,128.3,126.0,51.2,132.1,134.9,137.8,140.4,75.4
AGI ($b),11080.9,11811.6,12357.5,12310.1,13328.0,13665.4,14146.5,14731.6,15367.7,15868.1
Itemizers (#m),45.7,19.6,20.2,20.8,21.6,20.3,20.7,21.2,21.7,51.9
Itemized Deduction ($b),1279.5,608.8,639.1,686.2,708.8,677.7,706.7,739.0,776.5,1853.7
Standard Deduction Filers (#m),145.2,174.6,177.0,179.2,181.2,185.3,187.6,190.0,192.2,164.8
Standard Deduction ($b),1238.9,2860.2,2949.9,3039.5,3105.1,3284.1,3387.4,3498.8,3615.4,1669.3
Personal Exemption ($b),1364.9,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1762.0
Taxable Income ($b),8109.9,9171.4,9634.0,9474.9,10404.7,10680.3,11058.9,11532.9,12052.2,11829.4
Regular Tax ($b),1655.9,1707.9,1794.9,1763.1,1927.6,1985.0,2064.0,2162.6,2269.2,2465.2
AMT Income ($b),10514.1,11420.4,11944.2,11861.0,12864.7,13222.7,13680.9,14241.5,14849.4,15038.0
AMT Liability ($b),51.8,23.4,24.4,24.8,26.6,26.7,27.4,28.5,29.9,76.7
AMT Filers (#m),5.7,0.6,0.6,0.3,0.6,0.6,0.6,0.6,0.6,7.3
Tax before Credits ($b),1707.8,1731.3,1819.2,1787.9,1954.3,2011.8,2091.4,2191.1,2299.2,2542.0
Refundable Credits ($b),103.0,117.6,118.9,644.8,760.2,124.8,125.9,127.0,129.4,114.7
Nonrefundable Credits ($b),66.9,126.9,128.3,126.1,51.5,131.9,134.7,137.6,140.3,75.5
Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
Other Taxes ($b),40.0,45.0,48.3,45.5,53.5,54.5,52.6,52.2,52.8,53.7
Ind Income Tax ($b),1577.9,1531.8,1620.4,1042.3,1198.6,1825.0,1899.5,1995.4,2099.9,2442.4
Payroll Taxes ($b),1083.8,1133.1,1186.2,1198.2,1250.8,1306.3,1362.3,1422.8,1486.2,1548.8
Combined Liability ($b),2661.7,2664.9,2806.6,2240.5,2449.5,3131.3,3261.8,3418.2,3586.1,3991.2
With Income Tax <= 0 (#m),92.8,98.5,99.2,132.6,126.2,102.3,103.3,104.1,105.1,101.1
With Combined Tax <= 0 (#m),63.3,65.5,66.6,102.7,95.5,69.9,71.0,72.0,73.0,72.6
Other Taxes ($b),40.0,45.0,48.3,45.5,53.5,54.5,52.6,52.2,52.8,52.0
Ind Income Tax ($b),1577.9,1531.8,1620.3,1062.5,1196.1,1809.6,1883.4,1978.6,2082.3,2403.8
Payroll Taxes ($b),1083.8,1133.1,1186.2,1197.8,1259.0,1314.8,1371.2,1432.1,1495.9,1558.9
Combined Liability ($b),2661.7,2664.9,2806.5,2260.3,2455.1,3124.4,3254.6,3410.7,3578.2,3962.7
With Income Tax <= 0 (#m),92.8,98.5,99.6,132.4,126.6,103.2,104.2,105.0,106.0,101.9
With Combined Tax <= 0 (#m),63.3,65.5,66.7,102.7,95.5,70.3,71.4,72.4,73.4,72.9
UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0
"Total Benefits, Consumption Value ($b)",1052.3,1104.9,1174.1,1244.8,1494.0,1406.5,1489.3,1579.4,1672.9,1772.0
Total Benefits Cost ($b),1052.3,1104.9,1174.1,1244.8,1494.0,1406.5,1489.3,1579.4,1672.9,1772.0
2 changes: 1 addition & 1 deletion taxcalc/utils.py
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Original file line number Diff line number Diff line change
Expand Up @@ -584,7 +584,7 @@ def count_gt_zero(dframe, col_name, tolerance=0.001):
out=np.zeros_like(diff_table['tot_change'].values),
where=total_change > 0)
quotient = np.divide(
diff_table['atinc2'].values, diff_table['atinc1'],
diff_table['atinc2'].values, diff_table['atinc1'].values,
out=np.zeros_like(diff_table['atinc2'].values),
where=diff_table['atinc1'] != 0)
diff_table['pc_aftertaxinc'] = np.where(
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