def test_round_trip_tcja_reform():
"""
Check that current-law policy has the same policy parameter values in
a future year as does a compound reform that first implements the
reform specified in the 2017_law.json file and then implements the
reform specified in the TCJA.json file. This test checks that the
future-year parameter values for current-law policy (which incorporates
TCJA) are the same as future-year parameter values for the compound
round-trip reform. Doing this check ensures that the 2017_law.json
and TCJA.json reform files are specified in a consistent manner.
"""
# pylint: disable=too-many-locals
fyear = 2020
# create clp metadata dictionary for current-law policy in fyear
pol = Policy()
pol.set_year(fyear)
clp_mdata = dict(pol.items())
# create rtr metadata dictionary for round-trip reform in fyear
pol = Policy()
reform_file = os.path.join(CUR_PATH, '..', 'taxcalc', '2017_law.json')
with open(reform_file, 'r') as rfile:
rtext = rfile.read()
pol.implement_reform(Policy.read_json_reform(rtext))
assert not pol.parameter_warnings
assert not pol.errors
reform_file = os.path.join(CUR_PATH, '..', 'taxcalc', 'TCJA.json')
with open(reform_file, 'r') as rfile:
rtext = rfile.read()
pol.implement_reform(Policy.read_json_reform(rtext))
assert not pol.parameter_warnings
assert not pol.errors
pol.set_year(fyear)
rtr_mdata = dict(pol.items())
# compare fyear policy parameter values
assert clp_mdata.keys() == rtr_mdata.keys()
fail_dump = False
if fail_dump:
rtr_fails = open('fails_rtr', 'w')
clp_fails = open('fails_clp', 'w')
fail_params = list()
msg = '\nRound-trip-reform and current-law-policy param values differ for:'
for pname in clp_mdata.keys():
rtr_val = rtr_mdata[pname]
clp_val = clp_mdata[pname]
if not np.allclose(rtr_val, clp_val):
fail_params.append(pname)
msg += '\n {} in {} : rtr={} clp={}'.format(
pname, fyear, rtr_val, clp_val)
if fail_dump:
rtr_fails.write('{} {} {}\n'.format(pname, fyear, rtr_val))
clp_fails.write('{} {} {}\n'.format(pname, fyear, clp_val))
if fail_dump:
rtr_fails.close()
clp_fails.close()
if fail_params:
raise ValueError(msg)
def test_2017_law_reform():
"""
Check that policy parameter values in a future year under current-law
policy and under the reform specified in the 2017_law.json file are
sensible.
"""
# create pre metadata dictionary for 2017_law.json reform in fyear
pol = Policy()
reform_file = os.path.join(CUR_PATH, '..', 'taxcalc', '2017_law.json')
with open(reform_file, 'r') as rfile:
rtext = rfile.read()
pol.implement_reform(Policy.read_json_reform(rtext))
assert not pol.parameter_warnings
pol.set_year(2018)
pre_mdata = dict(pol.items())
# check some policy parameter values against expected values under 2017 law
pre_expect = {
# relation '<' implies asserting that actual < expect
# relation '>' implies asserting that actual > expect
# ... parameters not affected by TCJA and that are not indexed
'AMEDT_ec': {
'relation': '=',
'value': 200000
},
'SS_thd85': {
'relation': '=',
'value': 34000
},
# ... parameters not affected by TCJA and that are indexed
'STD_Dep': {
'relation': '>',
'value': 1050
},
'CG_brk2': {
'relation': '>',
'value': 425800
},
'AMT_CG_brk1': {
'relation': '>',
'value': 38600
},
'AMT_brk1': {
'relation': '>',
'value': 191100
},
'EITC_c': {
'relation': '>',
'value': 519
},
'EITC_ps': {
'relation': '>',
'value': 8490
},
'EITC_ps_MarriedJ': {
'relation': '>',
'value': 5680
},
'EITC_InvestIncome_c': {
'relation': '>',
'value': 3500
},
# ... parameters affected by TCJA and that are not indexed
'ID_Charity_crt_all': {
'relation': '=',
'value': 0.5
},
'II_rt3': {
'relation': '=',
'value': 0.25
},
# ... parameters affected by TCJA and that are indexed
'II_brk3': {
'relation': '>',
'value': 91900
},
'STD': {
'relation': '<',
'value': 7000
},
'II_em': {
'relation': '>',
'value': 4050
},
'AMT_em_pe': {
'relation': '<',
'value': 260000
}
}
assert isinstance(pre_expect, dict)
assert set(pre_expect.keys()).issubset(set(pre_mdata.keys()))
for name in pre_expect:
aval = pre_mdata[name]
if aval.ndim == 2:
act = aval[0][0] # comparing only first item in a vector parameter
else:
act = aval[0]
exp = pre_expect[name]['value']
if pre_expect[name]['relation'] == '<':
assert act < exp, '{} a={} !< e={}'.format(name, act, exp)
elif pre_expect[name]['relation'] == '>':
assert act > exp, '{} a={} !> e={}'.format(name, act, exp)
elif pre_expect[name]['relation'] == '=':
assert act == exp, '{} a={} != e={}'.format(name, act, exp)
def test_round_trip_reforms(fyear, tests_path):
"""
Check that current-law policy has the same policy parameter values in
a future year as does a compound reform that first implements the
2017 tax law as specified in the 2017_law.json file and then implements
reforms that represents new tax legislation since 2017.
This test checks that the future-year parameter values for
current-law policy (which incorporates recent legislation such as
the TCJA, CARES Act, and ARPA) are the same as future-year
parameter values for the compound round-trip reform.
Doing this check ensures that the 2017_law.json
and subsequent reform files that represent recent legislation are
specified in a consistent manner.
"""
# pylint: disable=too-many-locals
# create clp metadata dictionary for current-law policy in fyear
clp_pol = Policy()
clp_pol.set_year(fyear)
clp_mdata = dict(clp_pol.items())
# create rtr metadata dictionary for round-trip reform in fyear
rtr_pol = Policy()
# Revert to 2017 law
reform_file = os.path.join(tests_path, '..', 'reforms', '2017_law.json')
with open(reform_file, 'r') as rfile:
rtext = rfile.read()
rtr_pol.implement_reform(Policy.read_json_reform(rtext))
assert not rtr_pol.parameter_warnings
assert not rtr_pol.errors
# Layer on TCJA
reform_file = os.path.join(tests_path, '..', 'reforms', 'TCJA.json')
with open(reform_file, 'r') as rfile:
rtext = rfile.read()
rtr_pol.implement_reform(Policy.read_json_reform(rtext))
assert not rtr_pol.parameter_warnings
assert not rtr_pol.errors
# Layer on the CARES Act
rtr_pol.implement_reform({
'ID_Charity_crt_all': {
2020: 1.0,
2021: 0.6
},
'STD_allow_charity_ded_nonitemizers': {
2020: True,
2021: False
},
'STD_charity_ded_nonitemizers_max': {
2020: 300.0,
2021: 0.0
}
})
assert not rtr_pol.parameter_warnings
assert not rtr_pol.errors
# Layer on ARPA
rtr_pol.implement_reform({
'RRC_c': {
2021: 1400,
2022: 0
},
'RRC_ps': {
2021: [75000, 150000, 75000, 112500, 150000],
2022: [0, 0, 0, 0, 0]
},
'RRC_pe': {
2021: [80000, 160000, 80000, 120000, 160000],
2022: [0, 0, 0, 0, 0]
},
'UI_em': {
2020: 10200,
2021: 0
},
'UI_thd': {
2020: [150000, 150000, 150000, 150000, 150000],
2021: [0, 0, 0, 0, 0]
},
'CTC_refundable': {
2021: True,
2022: False
},
'CTC_include17': {
2021: True,
2022: False
},
'CTC_new_c': {
2021: 1000,
2022: 0
},
'CTC_new_c_under6_bonus': {
2021: 600,
2022: 0
},
'CTC_new_for_all': {
2021: True,
2022: False
},
'CTC_new_ps': {
2021: [75000, 150000, 75000, 112500, 150000],
2022: [0, 0, 0, 0, 0]
},
'CTC_new_prt': {
2021: 0.05,
2022: 0
},
'EITC_c': {
2021: [1502.46, 3606.44, 5960.95, 6706.58],
2022: [546.21, 3640.7, 6017.58, 6770.29]
},
'EITC_rt': {
2021: [0.153, 0.34, 0.4, 0.45],
2022: [0.0765, 0.34, 0.4, 0.45]
},
'EITC_ps': {
2021: [11610, 19464.12, 19464.12, 19464.12],
2022: [8931.38, 19649.03, 19649.03, 19649.03]
},
'EITC_MinEligAge': {
2021: 19,
2022: 25
},
'EITC_MaxEligAge': {
2021: 125,
2022: 64
},
'EITC_InvestIncome_c': {
2021: 10000
},
'EITC_sep_filers_elig': {
2021: True
},
'CDCC_c': {
2021: 8000,
2022: 3000
},
'CDCC_ps': {
2021: 125000,
2022: 15000
},
'CDCC_ps2': {
2021: 400000,
2022: 9e+99
},
'CDCC_crt': {
2021: 50.0,
2022: 35.0
},
'CDCC_refundable': {
2021: True,
2022: False
},
'ALD_BusinessLosses_c': {
2026: [283535.22, 567070.42, 283535.22, 283535.22, 567070.42],
2027: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
}
})
assert not rtr_pol.parameter_warnings
assert not rtr_pol.errors
rtr_pol.set_year(fyear)
rtr_mdata = dict(rtr_pol.items())
# compare fyear policy parameter values
assert clp_mdata.keys() == rtr_mdata.keys()
fail_dump = False
if fail_dump:
rtr_fails = open('fails_rtr', 'w')
clp_fails = open('fails_clp', 'w')
fail_params = list()
msg = '\nRound-trip-reform and current-law-policy param values differ for:'
for pname in clp_mdata.keys():
rtr_val = rtr_mdata[pname]
clp_val = clp_mdata[pname]
if not np.allclose(rtr_val, clp_val):
fail_params.append(pname)
msg += '\n {} in {} : rtr={} clp={}'.format(
pname, fyear, rtr_val, clp_val)
if fail_dump:
rtr_fails.write('{} {} {}\n'.format(pname, fyear, rtr_val))
clp_fails.write('{} {} {}\n'.format(pname, fyear, clp_val))
if fail_dump:
rtr_fails.close()
clp_fails.close()
if fail_params:
raise ValueError(msg)