def kinderzuschlag_eink_min(
hh_id: IntSeries,
kind: BoolSeries,
alleinerziehend: BoolSeries,
kinderzuschlag_params: dict,
) -> FloatSeries:
"""Calculate minimal claim of child benefit (kinderzuschlag).
Min income to be eligible for KIZ (different for singles and couples) (§6a (1) Nr. 2
BKGG).
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
kind
See basic input variable :ref:`kind <kind>`.
alleinerziehend
See basic input variable :ref:`alleinerziehend <alleinerziehend>`.
kinderzuschlag_params
See params documentation :ref:`kinderzuschlag_params <kinderzuschlag_params>`.
Returns
-------
"""
hat_kinder_hh = kind.groupby(hh_id).transform("any")
is_alleinerziehend_hh = alleinerziehend.groupby(hh_id).transform("all")
conditions = [
~hat_kinder_hh, is_alleinerziehend_hh, ~is_alleinerziehend_hh
]
choices = [
0,
kinderzuschlag_params["kinderzuschlag_min_eink_alleinerz"],
kinderzuschlag_params["kinderzuschlag_min_eink_paare"],
]
return pd.Series(index=hh_id.index, data=np.select(conditions, choices))
def rentner_in_hh(hh_id: IntSeries, rentner: BoolSeries) -> BoolSeries:
"""Check if pensioner is in household.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
rentner
See basic input variable :ref:`rentner <rentner>`.
Returns
-------
BoolSeries indicating pensioner in household.
"""
return rentner.groupby(hh_id).any()
def alleinerziehend_tu(tu_id: IntSeries,
alleinerziehend: BoolSeries) -> BoolSeries:
"""Check if single parent is in tax unit.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
alleinerziehend
See basic input variable :ref:`alleinerziehend <alleinerziehend>`.
Returns
-------
BoolSeries indicating single parent in tax unit.
"""
return alleinerziehend.groupby(tu_id).any()
def kinder_in_hh(kind: BoolSeries, hh_id: IntSeries) -> BoolSeries:
"""Check if children are in household.
Parameters
----------
kind
See basic input variable :ref:`kind <kind>`.
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
Returns
-------
BoolSeries indicating children in household.
"""
return kind.groupby(hh_id).any()
def gemeinsam_veranlagte_tu(tu_id: IntSeries,
gemeinsam_veranlagt: BoolSeries) -> BoolSeries:
"""Check for each tax unit if it consists of two wage earners.
Parameters
----------
gemeinsam_veranlagt
Return of :func:`gemeinsam_veranlagt`.
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
Returns
-------
BoolSeries indicating for each tax unit two wage earners.
"""
return gemeinsam_veranlagt.groupby(tu_id).any()
def alleinerziehend_hh(hh_id: IntSeries,
alleinerziehend: BoolSeries) -> BoolSeries:
"""Check if single parent is in household.
Parameters
----------
hh_id : IntSeries
See basic input variable :ref:`hh_id <hh_id>`.
alleinerziehend : BoolSeries
See basic input variable :ref:`alleinerziehend <alleinerziehend>`.
Returns
-------
BoolSeries indicating single parent in household.
"""
return alleinerziehend.groupby(hh_id).any()
def anz_kinder_anspruch_per_hh(hh_id: IntSeries,
kindergeld_anspruch: BoolSeries) -> IntSeries:
"""Count number of children eligible to child benefit (§6a (1) Nr. 1 BKGG)kdu.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
kindergeld_anspruch
See :func:`kindergeld_anspruch`.
Returns
-------
"""
return kindergeld_anspruch.groupby(hh_id).transform("sum")
def anz_kindergeld_kinder_tu(tu_id: IntSeries,
kindergeld_anspruch: BoolSeries) -> FloatSeries:
"""Count number of children eligible for Child Benefit.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
kindergeld_anspruch
See :func:`kindergeld_anspruch`.
Returns
-------
"""
return kindergeld_anspruch.groupby(tu_id).sum()
def sonderausgaben_ab_2012(
betreuungskost_m: FloatSeries,
tu_id: IntSeries,
kind: BoolSeries,
anz_erwachsene_tu: IntSeries,
eink_st_abzuege_params: dict,
) -> FloatSeries:
"""Calculate sonderausgaben for childcare since 2012.
We follow 10 Abs.1 Nr. 5 EStG. You can
details here https://www.buzer.de/s1.htm?a=10&g=estg.
Parameters
----------
betreuungskost_m
See basic input variable :ref:`betreuungskost_m <betreuungskost_m>`.
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
kind
See basic input variable :ref:`kind <kind>`.
eink_st_abzuege_params
See params documentation :ref:`eink_st_abzuege_params <eink_st_abzuege_params>`.
anz_erwachsene_tu
See :func:`anz_erwachsene_tu`.
Returns
-------
"""
erwachsene_in_tu = tu_id.replace(anz_erwachsene_tu)
abziehbare_betreuungskosten = (12 * betreuungskost_m).clip(
upper=eink_st_abzuege_params["kinderbetreuungskosten_abz_maximum"])
berechtigte_kinder = kind.groupby(tu_id).transform(sum)
out = (berechtigte_kinder * abziehbare_betreuungskosten *
eink_st_abzuege_params["kinderbetreuungskosten_abz_anteil"]
) / erwachsene_in_tu
out.loc[kind] = 0
return out