def kindergeld_m_basis(tu_id: IntSeries, kindergeld_anspruch: BoolSeries,
kindergeld_params: dict) -> FloatSeries:
"""Calculate the preliminary kindergeld.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
kindergeld_anspruch
See :func:`kindergeld_anspruch`.
kindergeld_params
See params documentation :ref:`kindergeld_params <kindergeld_params>`.
Returns
-------
"""
# Kindergeld_Anspruch is the cumulative sum of eligible children.
kumulativer_anspruch = ((
kindergeld_anspruch.astype(int)).groupby(tu_id).transform("cumsum"))
# Make sure that only eligible children get assigned kindergeld
kumulativer_anspruch.loc[~kindergeld_anspruch] = 0
out = kumulativer_anspruch.clip(upper=4).replace(
kindergeld_params["kindergeld"])
return out
def alleinerziehend_freib_tu_ab_2015(
alleinerziehend_tu: BoolSeries,
anz_kinder_tu: IntSeries,
eink_st_abzuege_params: dict,
) -> FloatSeries:
"""Calculates tax deduction allowance for single parents since 2015.
Since 2015, it increases with
number of children. Used to be called 'Haushaltsfreibetrag'
Parameters
----------
alleinerziehend_tu
See :func:`alleinerziehend_tu`.
anz_kinder_tu
See :func:`anz_kinder_tu`.
eink_st_abzuege_params
See params documentation :ref:`eink_st_abzuege_params <eink_st_abzuege_params>`.
Returns
-------
"""
out = alleinerziehend_tu.astype(float) * 0
out.loc[alleinerziehend_tu] = (
eink_st_abzuege_params["alleinerziehenden_freibetrag"] +
anz_kinder_tu.loc[alleinerziehend_tu] *
eink_st_abzuege_params["alleinerziehenden_freibetrag_zusatz"])
return out
def anz_kinder_tu(tu_id: IntSeries, kind: BoolSeries) -> IntSeries:
"""Count children per tax unit.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
kind
See basic input variable :ref:`kind <kind>`.
Returns
-------
IntSeries with the number of children per tax unit.
"""
return (kind.astype(int)).groupby(tu_id).sum()
def anz_kinder_hh(hh_id: IntSeries, kind: BoolSeries) -> IntSeries:
"""Count children in households.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
kind
See basic input variable :ref:`kind <kind>`.
Returns
-------
IntSeries with the number of children per household.
"""
return kind.astype(int).groupby(hh_id).sum()
def sonderausgaben_bis_2011(kind: BoolSeries,
eink_st_abzuege_params: dict) -> FloatSeries:
"""Calculating sonderausgaben for childcare until 2011.
There is only a lumpsum payment implemented.
Parameters
----------
kind
See basic input variable :ref:`kind <kind>`.
eink_st_abzuege_params
See params documentation :ref:`eink_st_abzuege_params <eink_st_abzuege_params>`.
Returns
-------
"""
out = kind.astype(float) * 0
out.loc[~kind] = eink_st_abzuege_params["sonderausgabenpauschbetrag"]
return out
def alleinerziehend_freib_tu_bis_2014(
alleinerziehend_tu: BoolSeries,
eink_st_abzuege_params: dict) -> FloatSeries:
"""Calculates tax deduction allowance for single parents until 2014.
This used to be called 'Haushaltsfreibetrag'.
Parameters
----------
alleinerziehend_tu
See :func:`alleinerziehend_tu`.
eink_st_abzuege_params
See params documentation :ref:`eink_st_abzuege_params <eink_st_abzuege_params>`.
Returns
-------
"""
out = alleinerziehend_tu.astype(float) * 0
out.loc[alleinerziehend_tu] = eink_st_abzuege_params[
"alleinerziehenden_freibetrag"]
return out