diff --git a/taxcalc.egg-info/PKG-INFO b/taxcalc.egg-info/PKG-INFO index bb13a20c3..ced31599f 100644 --- a/taxcalc.egg-info/PKG-INFO +++ b/taxcalc.egg-info/PKG-INFO @@ -1,30 +1,10 @@ -Metadata-Version: 1.1 +Metadata-Version: 2.1 Name: taxcalc Version: 3.2.1 Summary: taxcalc Home-page: https://github.com/PSLmodels/Tax-Calculator -Author: UNKNOWN -Author-email: UNKNOWN License: CC0 1.0 Universal public domain dedication Download-URL: https://github.com/PSLmodels/Tax-Calculator -Description: [![PSL cataloged](https://img.shields.io/badge/PSL-cataloged-a0a0a0.svg)](https://www.PSLmodels.org) - [![Python 3.6+](https://img.shields.io/badge/python-3.6%2B-blue.svg)](https://www.python.org/downloads/release/python-360/) - [![Build Status](https://travis-ci.org/PSLmodels/Tax-Calculator.svg?branch=master)](https://travis-ci.org/PSLmodels/Tax-Calculator) - [![Codecov](https://codecov.io/gh/PSLmodels/Tax-Calculator/branch/master/graph/badge.svg)](https://codecov.io/gh/PSLmodels/Tax-Calculator) - - - Tax-Calculator - ============== - - Tax-Calculator is an open-source microsimulation model for static - analysis of USA federal income and payroll taxes. - - We are seeking contributors and maintainers. If you are interested in joining the project as a contributor or maintainer, - contact matt.jensen@aei.org or jump right in. - - Complete documentation is available - [here](https://PSLmodels.github.io/Tax-Calculator/). - Platform: UNKNOWN Classifier: Development Status :: 4 - Beta Classifier: Intended Audience :: Developers @@ -37,3 +17,23 @@ Classifier: Programming Language :: Python :: 3.7 Classifier: Programming Language :: Python :: 3.8 Classifier: Programming Language :: Python :: 3.9 Classifier: Topic :: Software Development :: Libraries :: Python Modules + +[![PSL cataloged](https://img.shields.io/badge/PSL-cataloged-a0a0a0.svg)](https://www.PSLmodels.org) +[![Python 3.6+](https://img.shields.io/badge/python-3.6%2B-blue.svg)](https://www.python.org/downloads/release/python-360/) +[![Build Status](https://travis-ci.org/PSLmodels/Tax-Calculator.svg?branch=master)](https://travis-ci.org/PSLmodels/Tax-Calculator) +[![Codecov](https://codecov.io/gh/PSLmodels/Tax-Calculator/branch/master/graph/badge.svg)](https://codecov.io/gh/PSLmodels/Tax-Calculator) + + +Tax-Calculator +============== + +Tax-Calculator is an open-source microsimulation model for static +analysis of USA federal income and payroll taxes. + +We are seeking contributors and maintainers. If you are interested in joining the project as a contributor or maintainer, +contact matt.jensen@aei.org or jump right in. + +Complete documentation is available +[here](https://PSLmodels.github.io/Tax-Calculator/). + + diff --git a/taxcalc/tests/cpscsv_agg_expect.csv b/taxcalc/tests/cpscsv_agg_expect.csv index 258314d3f..8b051b984 100644 --- a/taxcalc/tests/cpscsv_agg_expect.csv +++ b/taxcalc/tests/cpscsv_agg_expect.csv @@ -1,26 +1,26 @@ -,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026 -Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1 -AGI ($b),9090.5,10736.9,11249.2,11338.2,12178.9,12493.2,12973.9,13527,14121.9,14705.7 -Itemizers (#m),63,24.2,25.3,27.1,28,26.6,27.6,28.8,30.1,81 -Itemized Deduction ($b),1223.9,620.2,662.1,733.4,760.9,728.2,771.9,822.6,878.9,1968.4 -Standard Deduction Filers (#m),124.1,175,176.6,177.4,179,183.1,184.6,186,187.4,139.1 -Standard Deduction ($b),1090.5,2945,3020.6,3088.3,3145.6,3324.6,3413.3,3506.9,3604.7,1451.1 -Personal Exemption ($b),1383.5,0,0,0,0,0,0,0,0,1870.9 -Taxable Income ($b),6229.7,7976.5,8397,8373,9126,9363.1,9743.6,10184.5,10658.7,10508.5 -Regular Tax ($b),1107.9,1383.9,1460,1457.7,1585,1630.6,1705,1789.2,1879.9,2088.3 -AMT Income ($b),8320.5,10279.2,10758.5,10791.9,11610.8,11950,12395.9,12908.8,13458.6,13457.8 -AMT Liability ($b),8.2,0.8,0.9,0.4,1,1,0.9,0.9,0.9,15.3 -AMT Filers (#m),2.6,0.2,0.2,0.1,0.2,0.2,0.2,0.2,0.2,4.1 -Tax before Credits ($b),1116.1,1384.7,1460.9,1458.1,1586,1631.6,1705.9,1790.1,1880.8,2103.6 -Refundable Credits ($b),70.7,102.4,102.4,656.9,833,105.9,106.1,106.2,107,91.6 -Nonrefundable Credits ($b),32.6,97.2,99.2,98.8,2.1,103.7,105.6,107.5,109.4,33.1 -Reform Surtaxes ($b),0,0,0,0,0,0,0,0,0,0 -Other Taxes ($b),5.5,11,11.1,11,11.8,12.3,13.1,13.7,14.5,15.3 -Ind Income Tax ($b),1018.2,1196.1,1270.4,713.4,762.6,1434.4,1507.3,1590.2,1678.9,1994.3 -Payroll Taxes ($b),1041,1141.5,1195.6,1206.6,1268.2,1323,1380.1,1442,1506.5,1570 -Combined Liability ($b),2059.2,2337.6,2466,1920,2030.9,2757.4,2887.4,3032.1,3185.3,3564.3 -With Income Tax <= 0 (#m),88,96.2,96.8,136,130.8,99.8,100.5,101.1,101.5,98.5 -With Combined Tax <= 0 (#m),62.7,65.3,66.2,98.6,99.8,69.5,70.5,71.4,72.2,71.4 -UBI Benefits ($b),0,0,0,0,0,0,0,0,0,0 -"Total Benefits, Consumption Value ($b)",2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306,4560.9,4830.4,5105.8 -Total Benefits Cost ($b),2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306,4560.9,4830.4,5105.8 \ No newline at end of file +,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026 +Returns (#m),187.1,199.2,201.9,204.5,207.1,209.7,212.3,214.9,217.5,220.1 +AGI ($b),9090.5,10736.9,11249.2,11338.2,12178.9,12493.2,12973.9,13527,14121.9,14705.7 +Itemizers (#m),63,24.2,25.3,27.1,28,26.6,27.6,28.8,30.1,81 +Itemized Deduction ($b),1223.9,620.2,662.1,733.4,760.9,728.2,771.9,822.6,878.9,1968.4 +Standard Deduction Filers (#m),124.1,175,176.6,177.4,179,183.1,184.6,186,187.4,139.1 +Standard Deduction ($b),1090.5,2945,3020.6,3088.3,3145.6,3324.6,3413.3,3506.9,3604.7,1451.1 +Personal Exemption ($b),1383.5,0,0,0,0,0,0,0,0,1870.9 +Taxable Income ($b),6229.7,7976.5,8397,8373,9126,9363.1,9743.6,10184.5,10658.7,10508.5 +Regular Tax ($b),1107.9,1383.9,1460,1457.7,1585,1630.6,1705,1789.2,1879.9,2088.3 +AMT Income ($b),8320.5,10279.2,10758.5,10791.9,11610.8,11950,12395.9,12908.8,13458.6,13457.8 +AMT Liability ($b),8.2,0.8,0.9,0.4,1,1,0.9,0.9,0.9,15.3 +AMT Filers (#m),2.6,0.2,0.2,0.1,0.2,0.2,0.2,0.2,0.2,4.1 +Tax before Credits ($b),1116.1,1384.7,1460.9,1458.1,1586,1631.6,1705.9,1790.1,1880.8,2103.6 +Refundable Credits ($b),70.7,102.4,102.4,656.9,833,105.9,106.1,106.2,107,91.6 +Nonrefundable Credits ($b),32.6,97.2,99.2,98.8,2.1,103.7,105.6,107.5,109.4,33.1 +Reform Surtaxes ($b),0,0,0,0,0,0,0,0,0,0 +Other Taxes ($b),5.5,11,11.1,11,11.8,12.3,13.1,13.7,14.5,15.3 +Ind Income Tax ($b),1018.2,1196.1,1270.4,713.4,762.6,1434.4,1507.3,1590.2,1678.9,1994.3 +Payroll Taxes ($b),1041,1141.5,1195.6,1206.6,1268.2,1323,1380.1,1442,1506.5,1570 +Combined Liability ($b),2059.2,2337.6,2466,1920,2030.9,2757.4,2887.4,3032.1,3185.3,3564.3 +With Income Tax <= 0 (#m),88,96.2,96.8,136,130.8,99.8,100.5,101.1,101.5,98.5 +With Combined Tax <= 0 (#m),62.7,65.3,66.2,98.6,99.8,69.5,70.5,71.4,72.2,71.4 +UBI Benefits ($b),0,0,0,0,0,0,0,0,0,0 +"Total Benefits, Consumption Value ($b)",2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306,4560.9,4830.4,5105.8 +Total Benefits Cost ($b),2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306,4560.9,4830.4,5105.8 diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv index cc7b7a1c7..85cfeed5b 100644 --- a/taxcalc/tests/puf_var_wght_means_by_year.csv +++ b/taxcalc/tests/puf_var_wght_means_by_year.csv @@ -1,9 +1,9 @@ ,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, 65223, 65987, 67384, 69233, 71263, 73211, 75045, 76998, 78975, 81032, 83345 +c00100,Federal AGI, 50840, 54457, 54942, 55071, 58036, 60303, 62172, 61116, 65223, 65988, 67384, 69234, 71264, 73212, 75045, 76999, 78976, 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, 48196, 48999, 50011, 51437, 53006, 54453, 55772, 57171, 58576, 60036, 61690 +c04800,Federal regular taxable income, 35754, 39298, 39664, 39592, 42556, 44439, 45949, 44282, 48196, 49000, 50011, 51437, 53006, 54453, 55773, 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, 369, 119, 115, 111, 108, 104, 100, 97, 94, 91, 88 @@ -67,7 +67,7 @@ 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, 7169, 9700, 9945, 10290, 10664, 10991, 11274, 11566, 11852, 12140, 12462 +iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8279, 8719, 9042, 5959, 7103, 9700, 9946, 10290, 10664, 10992, 11274, 11567, 11852, 12141, 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 @@ -75,6 +75,6 @@ nu13,Number of dependents under 13 years old, 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, 5987, 6205, 6393, 6579, 6781, 6991, 7192, 7374, 7557, 7739, 7926, 8133 +payrolltax,Payroll taxes (ee+er) for OASDI+HI, 5193, 5382, 5440, 5515, 5676, 5833, 6012, 5987, 6205, 6382, 6567, 6769, 6978, 7179, 7361, 7543, 7726, 7912, 8119 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 diff --git a/taxcalc/tests/pufcsv_agg_expect.csv b/taxcalc/tests/pufcsv_agg_expect.csv index 3ffe004e7..568fcf23b 100644 --- a/taxcalc/tests/pufcsv_agg_expect.csv +++ b/taxcalc/tests/pufcsv_agg_expect.csv @@ -1,26 +1,26 @@ ,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),103.0,117.6,118.9,645.2,798.1,122.1,123.1,124.2,126.4,111.7 -Nonrefundable Credits ($b),66.9,126.9,128.3,126.0,44.0,132.1,134.9,137.8,140.4,75.4 +AGI ($b),11080.9,11811.6,12357.5,12310.1,13328.0,13665.5,14146.6,14731.7,15367.8,15985.7 +Itemizers (#m),45.7,19.6,20.2,20.8,21.6,20.3,20.7,21.2,21.7,51.9 +Itemized Deduction ($b),1279.5,608.8,639.1,686.2,708.8,677.7,706.7,739.0,776.5,1853.3 +Standard Deduction Filers (#m),145.2,174.6,177.0,179.2,181.2,185.3,187.6,190.0,192.2,164.8 +Standard Deduction ($b),1238.9,2860.2,2949.9,3039.5,3105.1,3284.1,3387.4,3498.8,3615.4,1669.3 +Personal Exemption ($b),1364.9,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1761.9 +Taxable Income ($b),8109.9,9171.4,9634.0,9474.9,10404.7,10680.3,11059.0,11533.0,12052.2,11885.8 +Regular Tax ($b),1655.9,1707.9,1794.9,1763.1,1927.6,1984.6,2063.6,2162.2,2268.8,2479.8 +AMT Income ($b),10514.1,11420.4,11944.2,11861.0,12864.7,13222.8,13681.0,14241.6,14849.4,15155.6 +AMT Liability ($b),51.8,23.4,24.4,24.8,26.6,26.8,27.4,28.6,30.0,79.5 +AMT Filers (#m),5.7,0.6,0.6,0.3,0.6,0.6,0.6,0.6,0.6,7.3 +Tax before Credits ($b),1707.8,1731.3,1819.2,1787.9,1954.3,2011.4,2091.0,2190.7,2298.8,2559.3 +Refundable Credits ($b),103.0,117.6,118.9,644.8,797.7,124.8,125.9,127.0,129.4,114.7 +Nonrefundable Credits ($b),66.9,126.9,128.3,126.1,44.4,131.9,134.7,137.6,140.3,75.5 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 ($b),1577.9,1531.8,1620.4,1042.3,1168.3,1825.0,1899.5,1995.4,2099.9,2442.4 -Payroll Taxes ($b),1083.8,1133.1,1186.2,1198.2,1250.8,1306.3,1362.3,1422.8,1486.2,1548.8 -Combined Liability ($b),2661.7,2664.9,2806.6,2240.5,2419.1,3131.3,3261.8,3418.2,3586.1,3991.2 -With Income Tax <= 0 (#m),92.8,98.5,99.2,132.6,127.1,102.3,103.3,104.1,105.1,101.1 -With Combined Tax <= 0 (#m),63.3,65.5,66.6,102.7,96.3,69.9,71.0,72.0,73.0,72.6 +Ind Income Tax ($b),1577.9,1531.8,1620.3,1062.5,1165.8,1809.2,1883.0,1978.2,2081.9,2422.9 +Payroll Taxes ($b),1083.8,1133.1,1186.2,1197.8,1259.0,1312.4,1368.7,1429.5,1493.2,1556.1 +Combined Liability ($b),2661.7,2664.9,2806.5,2260.3,2424.8,3121.6,3251.7,3407.7,3575.1,3979.0 +With Income Tax <= 0 (#m),92.8,98.5,99.6,132.4,127.5,103.2,104.2,105.0,106.0,101.9 +With Combined Tax <= 0 (#m),63.3,65.5,66.7,102.7,96.3,70.3,71.4,72.4,73.5,72.9 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