Merge branch 'master' into fix-response

MANIFEST.in

@@ -11,3 +11,4 @@ include taxcalc/consumption.json
 include taxcalc/records_variables.json
 include taxcalc/cps.csv.gz
 include taxcalc/cps_weights.csv.gz
+include taxcalc/cps_benefits.csv.gz

RELEASES.md

@@ -13,11 +13,19 @@ for a complete commit history.
 - Improve data quality of several existing CPS variables, which causes changes in CPS tax results
   [[#1853](https://github.com/open-source-economics/Tax-Calculator/pull/1853)
   by Anderson Frailey with assistance from Martin Holmer]
+- Use 2011 PUF data (rather than the older 2009 PUF data), which causes changes in PUF tax results
+  [[#1871](https://github.com/open-source-economics/Tax-Calculator/pull/1871)
+  by Anderson Frailey and Martin Holmer], which requires new `puf.csv` input file with this information:
+  * Byte size: 54714632
+  * MD5 checksum: de4a59c9bce0a7d5e6c3110172237c9b
 
 **New Features**
 - Add ability to extrapolate imputed benefits and benefit-related policy parameters
   [[#1719](https://github.com/open-source-economics/Tax-Calculator/pull/1719)
   by Anderson Frailey]
+- Add ability to specify the consumption value of in-kind benefits to be less than the government cost of providing in-kind benefits
+  [[#1863](https://github.com/open-source-economics/Tax-Calculator/pull/1863)
+  by Anderson Frailey]
 
 **Bug Fixes**
 - Improve handling of very high marginal tax rates in the `Behavior.response` method

docs/cookbook.html

@@ -182,8 +182,8 @@ <h2 id="recipe00">Basic Recipe: Static Analysis of a Simple Reform</h2>
 of the same <b>ignored</b> error message from deep inside the Pandas
 library that is being used by Tax-Calculator.  After conferring with
 the Pandas developers, our expectation is these error messages will go
-away when we upgrade to Pandas version 0.23.0, which is scheduled to
-be released in February 2018, and which fixes a bug in the Pandas
+away when we upgrade to Pandas version 0.23.0, which is now scheduled to
+be released in April 2018, and which fixes a bug in the Pandas
 library.  Meanwhile, the error messages are annoying but harmless.
 </em></p>
 

docs/index.htmx

@@ -975,6 +975,7 @@ section.</p>
 <p><a href="#pol-refundable-credits">Refundable Credits</a></p>
 <p><a href="#pol-surtaxes">Surtaxes</a></p>
 <p><a href="#pol-ubi">Universal Basic Income</a></p>
+<p><a href="#pol-benefits">Benefits</a></p>
 <p><a href="#pol-other-parameters">Other Parameters</a></p>
 
 
@@ -1138,6 +1139,13 @@ section.</p>
 <p><a href="#pol">Back to Section Contents</a></p>
 
 
+<h3 id="pol-benefits">Benefits</h3>
+
+<!-- Benefits @ Benefit Repeal -->
+
+<p><a href="#pol">Back to Section Contents</a></p>
+
+
 <h3 id="pol-other-parameters">Other Parameters</h3>
 
 <!--  @  -->

taxcalc/calculate.py

@@ -24,8 +24,8 @@
                                AmOppCreditParts, EducationTaxCredit,
                                NonrefundableCredits, C1040, IITAX,
                                BenefitSurtax, BenefitLimitation,
-                               FairShareTax, LumpSumTax, ExpandIncome,
-                               AfterTaxIncome)
+                               FairShareTax, LumpSumTax, BenefitPrograms,
+                               ExpandIncome, AfterTaxIncome)
 from taxcalc.policy import Policy
 from taxcalc.records import Records
 from taxcalc.consumption import Consumption
@@ -65,7 +65,10 @@ class Calculator(object):
         specifies consumption response assumptions used to calculate
         "effective" marginal tax rates; default is None, which implies
         no consumption responses assumed in marginal tax rate calculations;
-        when argument is an object it is copied for internal use
+        when argument is an object it is copied for internal use;
+        also specifies consumption value of in-kind benefis with no in-kind
+        consumption values specified implying consumption value is equal to
+        government cost of providing the in-kind benefits
 
     behavior: Behavior class object
         specifies behavioral responses used by Calculator; default is None,
@@ -177,6 +180,7 @@ def calc_all(self, zero_out_calc_vars=False):
         """
         # conducts static analysis of Calculator object for current_year
         assert self.__records.current_year == self.__policy.current_year
+        BenefitPrograms(self)
         self._calc_one_year(zero_out_calc_vars)
         BenefitSurtax(self)
         BenefitLimitation(self)
@@ -282,6 +286,12 @@ def param(self, param_name, param_value=None):
         else:
             setattr(self.__policy, param_name, param_value)
 
+    def consump_param(self, param_name):
+        """
+        Return value of named parameter in embedded Consumption object.
+        """
+        return getattr(self.__consumption, param_name)
+
     def behavior_has_response(self):
         """
         Return True if embedded Behavior object has response;

taxcalc/cli/tc.py

@@ -10,7 +10,7 @@
 import sys
 import argparse
 import difflib
-from taxcalc import TaxCalcIO
+import taxcalc as tc
 
 
 TEST_INPUT_FILENAME = 'test.csv'
@@ -23,12 +23,14 @@ def cli_tc_main():
     """
     # pylint: disable=too-many-statements
     # parse command-line arguments:
-    usage_str = 'tc INPUT TAXYEAR {}{}{}{}{}'.format(
-        '[--baseline BASELINE] [--reform REFORM] [--assump  ASSUMP]\n',
+    usage_str = 'tc INPUT TAXYEAR {}{}{}{}{}{}{}'.format(
+        '[--baseline BASELINE]\n',
+        '          ',
+        '[--reform REFORM] [--assump  ASSUMP]\n',
         '          ',
         '[--exact] [--tables] [--graphs] [--ceeu] [--dump] [--sqldb]\n',
         '          ',
-        '[--outdir] [--test]')
+        '[--outdir] [--test] [--version] [--help]')
     parser = argparse.ArgumentParser(
         prog='',
         usage=usage_str,
@@ -89,7 +91,7 @@ def cli_tc_main():
                               'expected-utility (ceeu) of after-tax income '
                               'values for different '
                               'constant-relative-risk-aversion parameter '
-                              'values, to be written to screen.'),
+                              'values, to be written to stdout.'),
                         default=False,
                         action="store_true")
     parser.add_argument('--dump',
@@ -125,10 +127,20 @@ def cli_tc_main():
                         default=None)
     parser.add_argument('--test',
                         help=('optional flag that conducts installation '
-                              'test.'),
+                              'test, writes test result to stdout, '
+                              'and quits.'),
+                        default=False,
+                        action="store_true")
+    parser.add_argument('--version',
+                        help=('optional flag that writes Tax-Calculator '
+                              'release version to stdout and quits.'),
                         default=False,
                         action="store_true")
     args = parser.parse_args()
+    # show Tsx-Calculator version and quit if --version option specified
+    if args.version:
+        sys.stdout.write('Tax-Calculator {}\n'.format(tc.__version__))
+        return 0
     # write test input and expected output files if --test option specified
     if args.test:
         _write_expected_test_output()
@@ -138,10 +150,10 @@ def cli_tc_main():
         inputfn = args.INPUT
         taxyear = args.TAXYEAR
     # instantiate taxcalcio object and do tax analysis
-    tcio = TaxCalcIO(input_data=inputfn, tax_year=taxyear,
-                     baseline=args.baseline,
-                     reform=args.reform, assump=args.assump,
-                     outdir=args.outdir)
+    tcio = tc.TaxCalcIO(input_data=inputfn, tax_year=taxyear,
+                        baseline=args.baseline,
+                        reform=args.reform, assump=args.assump,
+                        outdir=args.outdir)
     if tcio.errmsg:
         sys.stderr.write(tcio.errmsg)
         sys.stderr.write('USAGE: tc --help\n')

taxcalc/consumption.json

@@ -72,5 +72,95 @@
         "boolean_value": false,
         "integer_value": false,
         "value": [0.0]
+    },
+
+    "_BEN_snap_value": {
+        "long_name": "Consumption value of SNAP benefits",
+        "description": "Consumption value per dollar of SNAP benefits, all of which are in-kind benefits.",
+        "section_1": "",
+        "section_2": "",
+        "notes": "",
+        "row_var": "FLPDYR",
+        "row_label": ["2013"],
+        "start_year": 2013,
+        "cpi_inflatable": false,
+        "cpi_inflated": false,
+        "col_var": "",
+        "col_label": "",
+        "boolean_value": false,
+        "integer_value": false,
+        "value": [1.0]
+    },
+
+    "_BEN_vet_value": {
+        "long_name": "Consumption value of veterans benefits",
+        "description": "Consumption value per dollar of veterans benefits, some of which are in-kind benefits (about 40% are in-kind medical benefits).",
+        "section_1": "",
+        "section_2": "",
+        "notes": "",
+        "row_var": "FLPDYR",
+        "row_label": ["2013"],
+        "start_year": 2013,
+        "cpi_inflatable": false,
+        "cpi_inflated": false,
+        "col_var": "",
+        "col_label": "",
+        "boolean_value": false,
+        "integer_value": false,
+        "value": [1.0]
+    },
+
+    "_BEN_mcare_value": {
+        "long_name": "Consumption value of Medicare benefits",
+        "description": "Consumption value per dollar of Medicare benefits, all of which are in-kind benefits.",
+        "section_1": "",
+        "section_2": "",
+        "notes": "",
+        "row_var": "FLPDYR",
+        "row_label": ["2013"],
+        "start_year": 2013,
+        "cpi_inflatable": false,
+        "cpi_inflated": false,
+        "col_var": "",
+        "col_label": "",
+        "boolean_value": false,
+        "integer_value": false,
+        "value": [1.0]
+    },
+
+    "_BEN_mcaid_value": {
+        "long_name": "Consumption value of Medicaid benefits",
+        "description": "Consumption value per dollar of Medicaid benefits, all of which are in-kind benefits.",
+        "section_1": "",
+        "section_2": "",
+        "notes": "",
+        "row_var": "FLPDYR",
+        "row_label": ["2013"],
+        "start_year": 2013,
+        "cpi_inflatable": false,
+        "cpi_inflated": false,
+        "col_var": "",
+        "col_label": "",
+        "boolean_value": false,
+        "integer_value": false,
+        "value": [1.0]
+    },
+
+    "_BEN_other_value": {
+        "long_name": "Consumption value of other benefits",
+        "description": "Consumption value per dollar of other benefits, some of which are in-kind benefits (somewhere between 52% and 76% are in-kind benefits).",
+        "section_1": "",
+        "section_2": "",
+        "notes": "",
+        "row_var": "FLPDYR",
+        "row_label": ["2013"],
+        "start_year": 2013,
+        "cpi_inflatable": false,
+        "cpi_inflated": false,
+        "col_var": "",
+        "col_label": "",
+        "boolean_value": false,
+        "integer_value": false,
+        "value": [1.0]
     }
 }

taxcalc/consumption.py

@@ -1,5 +1,5 @@
 """
-Tax-Calculator marginal Consumption class.
+Tax-Calculator Consumption class.
 """
 # CODING-STYLE CHECKS:
 # pep8 --ignore=E402 consumption.py
@@ -15,19 +15,20 @@ class Consumption(ParametersBase):
     Consumption is a subclass of the abstract ParametersBase class, and
     therefore, inherits its methods (none of which are shown here).
 
-    Constructor for marginal Consumption class.
+    Constructor for Consumption class.
 
     Parameters
     ----------
     consumption_dict: dictionary of PARAM:DESCRIPTION pairs
-        dictionary of marginal propensity to consume (MPC) parameters;
-        if None, all MPC parameters are read from DEFAULTS_FILENAME file.
+        dictionary of marginal propensity to consume (MPC) parameters and
+        benefit (BEN) value-of-in-kind-benefit parameters;
+        if None, all parameters are read from DEFAULTS_FILENAME file.
 
     start_year: integer
-        first calendar year for MPC parameters.
+        first calendar year for consumption parameters.
 
     num_years: integer
-        number of calendar years for which to specify MPC parameter
+        number of calendar years for which to specify parameter
         values beginning with start_year.
 
     Raises
@@ -66,9 +67,9 @@ def update_consumption(self, revisions):
         For example: {2014: {'_MPC_xxx': [0.2, 0.1]}}
 
         Note that this method uses the specified revisions to update the
-        default MPC parameter values, so use this method just once
-        rather than calling it sequentially in an attempt to update
-        MPC parameters in several steps.
+        default MPC parameter values and the default BEN parameter values,
+        so use this method just once rather than calling it sequentially
+        in an attempt to update the parameters in several steps.
         """
         precall_current_year = self.current_year
         self.set_default_vals()
@@ -80,20 +81,27 @@ def update_consumption(self, revisions):
         self.set_year(precall_current_year)
 
     RESPONSE_VARS = set(['e17500', 'e18400', 'e19800', 'e20400'])
+    BENEFIT_VARS = set(['snap', 'vet', 'mcare', 'mcaid', 'other'])
 
     def has_response(self):
         """
-        Return true if any MPC parameters are positive for current_year;
-        return false if all MPC parameters are zero.
+        Return true if any MPC parameters are positive for current_year or
+        if any BEN value parameters are less than one for current_year;
+        return false if all MPC parameters are zero and all BEN value
+        parameters are one
         """
         for var in Consumption.RESPONSE_VARS:
             if getattr(self, 'MPC_{}'.format(var)) > 0.0:
                 return True
+        for var in Consumption.BENEFIT_VARS:
+            if getattr(self, 'BEN_{}_value'.format(var)) < 1.0:
+                return True
         return False
 
     def response(self, records, income_change):
         """
-        Changes consumption-related records variables given income_change.
+        Changes consumption-related records variables given income_change
+        and the current values of the MPC consumption parameters
         """
         if not isinstance(records, Records):
             raise ValueError('records is not a Records object')