def test_1():
"""
Test calculation of AGI adjustment for half of Self-Employment Tax,
which is the FICA payroll tax on self-employment income.
"""
agi_ovar_num = 10
# specify a reform that simplifies the hand calculations
mte = 100000 # lower than current-law to simplify hand calculations
ssr = 0.124 # current law OASDI ee+er payroll tax rate
mrr = 0.029 # current law HI ee+er payroll tax rate
reform = {
2015: {
'_SS_Earnings_c': [mte],
'_FICA_ss_trt': [ssr],
'_FICA_mc_trt': [mrr]
}
}
funit = (
u'RECID,MARS,e00200,e00200p,e00900,e00900p,e00900s\n'
u'1, 2, 200000, 200000,200000, 0, 200000\n'
u'2, 1, 100000, 100000,200000, 200000, 0\n'
)
# ==== Filing unit with RECID=1:
# The expected AGI for this filing unit is $400,000 minus half of
# the spouse's Self-Employment Tax (SET), which represents the
# "employer share" of the SET. The spouse pays OASDI SET on only
# $100,000 of self-employment income, which implies a tax of
# $12,400. The spouse also pays HI SET on 0.9235 * 200000 * 0.029,
# which implies a tax of $5,356.30. So, the spouse's total SET is
# the sum of the two, which equals $17,756.30.
# The SET AGI adjustment is one-half of that amount, which is $8,878.15.
# So, filing unit's AGI is $400,000 less this, which is $391,121.85.
expected_agi_1 = '391121.85'
# ==== Filing unit with RECID=2:
# The expected AGI for this filing unit is $300,000 minus half of
# the individual's Self-Employment Tax (SET), which represents the
# "employer share" of the SET. The individual pays no OASDI SET
# because wage and salary income was already at the MTE. So, the
# only SET the individual pays is for HI, which is a tax equal to
# 0.9235 * 200000 * 0.029, or $5,356.30. One half of that amount
# is $2,678.15, which implies the AGI is $297,321.85.
expected_agi_2 = '297321.85'
input_dataframe = pd.read_csv(StringIO(funit))
inctax = IncomeTaxIO(input_data=input_dataframe,
tax_year=2015,
policy_reform=reform,
exact_calculations=False,
blowup_input_data=False,
output_weights=False,
output_records=False,
csv_dump=False)
output = inctax.calculate()
output_lines_list = output.split('\n')
output_vars_list = output_lines_list[0].split()
agi = output_vars_list[agi_ovar_num - 1]
assert agi == expected_agi_1
output_vars_list = output_lines_list[1].split()
agi = output_vars_list[agi_ovar_num - 1]
assert agi == expected_agi_2
def test_1():
"""
Test calculation of AGI adjustment for half of Self-Employment Tax,
which is the payroll tax on self-employment income.
"""
agi_ovar_num = 10
# specify a reform that simplifies the hand calculations
mte = 100000 # lower than current-law to simplify hand calculations
ssr = 0.124 # current law OASDI ee+er payroll tax rate
mrr = 0.029 # current law HI ee+er payroll tax rate
reform = {
2015: {
'_SS_Earnings_c': [mte],
'_FICA_ss_trt': [ssr],
'_FICA_mc_trt': [mrr]
}
}
funit = (u'RECID,MARS,e00200,e00200p,e00900,e00900p,e00900s\n'
u'1, 2, 200000, 200000,200000, 0, 200000\n'
u'2, 1, 100000, 100000,200000, 200000, 0\n')
# ==== Filing unit with RECID=1:
# The expected AGI for this filing unit is $400,000 minus half of
# the spouse's Self-Employment Tax (SET), which represents the
# "employer share" of the SET. The spouse pays OASDI SET on only
# $100,000 of self-employment income, which implies a tax of
# $12,400. The spouse also pays HI SET on 0.9235 * 200000 * 0.029,
# which implies a tax of $5,356.30. So, the spouse's total SET is
# the sum of the two, which equals $17,756.30.
# The SET AGI adjustment is one-half of that amount, which is $8,878.15.
# So, filing unit's AGI is $400,000 less this, which is $391,121.85.
expected_agi_1 = '391121.85'
# ==== Filing unit with RECID=2:
# The expected AGI for this filing unit is $300,000 minus half of
# the individual's Self-Employment Tax (SET), which represents the
# "employer share" of the SET. The individual pays no OASDI SET
# because wage and salary income was already at the MTE. So, the
# only SET the individual pays is for HI, which is a tax equal to
# 0.9235 * 200000 * 0.029, or $5,356.30. One half of that amount
# is $2,678.15, which implies the AGI is $297,321.85.
expected_agi_2 = '297321.85'
input_dataframe = pd.read_csv(StringIO(funit))
inctax = IncomeTaxIO(input_data=input_dataframe,
tax_year=2015,
policy_reform=reform,
exact_calculations=False,
blowup_input_data=False,
output_weights=False,
output_records=False,
csv_dump=False)
output = inctax.calculate()
output_lines_list = output.split('\n')
output_vars_list = output_lines_list[0].split()
agi = output_vars_list[agi_ovar_num - 1]
assert agi == expected_agi_1
output_vars_list = output_lines_list[1].split()
agi = output_vars_list[agi_ovar_num - 1]
assert agi == expected_agi_2
def test_1():
"""
Test IncomeTaxIO constructor with no policy reform.
"""
taxyear = 2020
inctax = IncomeTaxIO(input_filename=FAUX_PUF_CSV,
tax_year=taxyear,
reform_filename=None,
blowup_input_data=False)
assert inctax.tax_year() == taxyear
def test_2():
"""
Test IncomeTaxIO calculate method with no output writing.
"""
taxyear = 2020
inctax = IncomeTaxIO(input_filename=FAUX_PUF_CSV,
tax_year=taxyear,
reform_filename=None,
blowup_input_data=False)
inctax.calculate(write_output_file=False)
assert inctax.tax_year() == taxyear
def test_1(rawinputfile): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO constructor with no policy reform and no blowup.
"""
IncomeTaxIO.show_iovar_definitions()
taxyear = 2021
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=None,
blowup_input_data=False)
assert inctax.tax_year() == taxyear
def test_1(rawinputfile): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO constructor with no policy reform and no blowup.
"""
IncomeTaxIO.show_iovar_definitions()
taxyear = 2021
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=None,
blowup_input_data=True)
assert inctax.tax_year() == taxyear
def test_3(rawinputfile, reformfile1): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and with blowup.
"""
taxyear = 2021
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=reformfile1.name,
blowup_input_data=False)
output = inctax.calculate()
assert output == EXPECTED_OUTPUT
def test_3(rawinputfile, reformfile1): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and with blowup.
"""
taxyear = 2021
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=reformfile1.name,
blowup_input_data=False)
output = inctax.calculate()
assert output == EXPECTED_OUTPUT
def test_5(rawinputfile): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and no blowup and
no reform, using the output_records option.
"""
taxyear = 2021
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=None,
blowup_input_data=False,
output_records=True)
inctax.output_records(writing_output_file=False)
assert inctax.tax_year() == taxyear
def test_4(reformfile2): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and with blowup.
"""
input_stream = StringIO(RAWINPUTFILE_CONTENTS)
input_dataframe = pd.read_csv(input_stream)
taxyear = 2021
inctax = IncomeTaxIO(input_data=input_dataframe,
tax_year=taxyear,
policy_reform=reformfile2.name,
blowup_input_data=False)
output = inctax.calculate()
assert output == EXPECTED_OUTPUT
def test_5(rawinputfile): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and no blowup and
no reform, using the output_records option.
"""
taxyear = 2021
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=None,
blowup_input_data=False,
output_records=True)
inctax.output_records(writing_output_file=False)
assert inctax.tax_year() == taxyear
def test_4(reformfile2): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and with blowup.
"""
input_stream = StringIO(RAWINPUTFILE_CONTENTS)
input_dataframe = pd.read_csv(input_stream)
taxyear = 2021
inctax = IncomeTaxIO(input_data=input_dataframe,
tax_year=taxyear,
policy_reform=reformfile2.name,
blowup_input_data=False)
output = inctax.calculate()
assert output == EXPECTED_OUTPUT
def test_3(rawinputfile, reformfile1): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and no blowup,
using file name for IncomeTaxIO constructor input_data.
"""
taxyear = 2021
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=reformfile1.name,
exact_calculations=False,
blowup_input_data=False,
output_weights=False,
output_records=False,
csv_dump=False)
output = inctax.calculate()
assert output == EXPECTED_OUTPUT
def test_creation_with_blowup(rawinputfile, blowup, weights_out):
"""
Test IncomeTaxIO instantiation with no policy reform and with blowup.
"""
# for fixture args, pylint: disable=redefined-outer-name
IncomeTaxIO.show_iovar_definitions()
taxyear = 2021
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=None,
exact_calculations=False,
blowup_input_data=blowup,
output_weights=weights_out,
output_records=False,
csv_dump=False)
assert inctax.tax_year() == taxyear
def test_2(rawinputfile): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and no blowup.
"""
taxyear = 2021
reform_dict = {
2016: {'_SS_Earnings_c': [300000]},
2018: {'_SS_Earnings_c': [500000]},
2020: {'_SS_Earnings_c': [700000]}
}
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=reform_dict,
blowup_input_data=False)
output = inctax.calculate(output_mtr=True)
assert output == EXPECTED_OUTPUT_MTR
def test_2(rawinputfile): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and no blowup.
"""
taxyear = 2021
reform_dict = {
2016: {'_SS_Earnings_c': [300000]},
2018: {'_SS_Earnings_c': [500000]},
2020: {'_SS_Earnings_c': [700000]}
}
inctax = IncomeTaxIO(input_data=rawinputfile.name,
tax_year=taxyear,
policy_reform=reform_dict,
blowup_input_data=False)
output = inctax.calculate()
assert output == EXPECTED_OUTPUT
def test_2():
"""
Test calculation of Additional Child Tax Credit (CTC) when at least one
of taxpayer and spouse have wage-and-salary income above the FICA maximum
taxable earnings.
"""
ctc_ovar_num = 22
actc_ovar_num = 23
# specify a contrived example -- implausible policy and a large family ---
# in order to make the hand calculations easier
actc_thd = 35000
mte = 53000
reform = {
2015: {
'_ACTC_Income_thd': [actc_thd],
'_SS_Earnings_c': [mte],
'_ALD_Investment_ec_base_all': [False]
}
}
funit = (
u'RECID,MARS,XTOT,n24,e00200,e00200p\n'
u'1, 2, 9, 7, 60000, 60000\n'
)
# The maximum CTC in the above situation is $7,000, but only $1,140 can
# be paid as a nonrefundable CTC. Because the family has 3+ kids, they
# can compute their refundable CTC amount in a way that uses the
# employee share of FICA taxes paid on wage-and-salary income. In this
# case, the employee share is the sum of HI FICA (0.0145*60000) $870 and
# OASDI FICA (0.062*53000) $3,286, which is $4,156, which is larger than
# the $3,700 available to smaller families.
expected_ctc = '1140.00'
expected_actc = '4156.00'
input_dataframe = pd.read_csv(StringIO(funit))
inctax = IncomeTaxIO(input_data=input_dataframe,
tax_year=2015,
policy_reform=reform,
exact_calculations=False,
blowup_input_data=False,
output_weights=False,
output_records=False,
csv_dump=False)
output = inctax.calculate()
output_vars_list = output.split()
ctc = output_vars_list[ctc_ovar_num - 1]
actc = output_vars_list[actc_ovar_num - 1]
assert ctc == expected_ctc
assert actc == expected_actc
def test_2():
"""
Test calculation of Additional Child Tax Credit (CTC) when at least one
of taxpayer and spouse have wage-and-salary income above the FICA maximum
taxable earnings.
"""
ctc_ovar_num = 22
actc_ovar_num = 23
# specify a contrived example -- implausible policy and a large family ---
# in order to make the hand calculations easier
actc_thd = 35000
mte = 53000
reform = {
2015: {
'_ACTC_Income_thd': [actc_thd],
'_SS_Earnings_c': [mte],
'_ALD_Investment_ec_base_all': [False]
}
}
funit = (u'RECID,MARS,XTOT,n24,e00200,e00200p\n'
u'1, 2, 9, 7, 60000, 60000\n')
# The maximum CTC in the above situation is $7,000, but only $1,140 can
# be paid as a nonrefundable CTC. Because the family has 3+ kids, they
# can compute their refundable CTC amount in a way that uses the
# employee share of FICA taxes paid on wage-and-salary income. In this
# case, the employee share is the sum of HI FICA (0.0145*60000) $870 and
# OASDI FICA (0.062*53000) $3,286, which is $4,156, which is larger than
# the $3,700 available to smaller families.
expected_ctc = '1140.00'
expected_actc = '4156.00'
input_dataframe = pd.read_csv(StringIO(funit))
inctax = IncomeTaxIO(input_data=input_dataframe,
tax_year=2015,
policy_reform=reform,
exact_calculations=False,
blowup_input_data=False,
output_weights=False,
output_records=False,
csv_dump=False)
output = inctax.calculate()
output_vars_list = output.split()
ctc = output_vars_list[ctc_ovar_num - 1]
actc = output_vars_list[actc_ovar_num - 1]
assert ctc == expected_ctc
assert actc == expected_actc
def test_4(reformfile2): # pylint: disable=redefined-outer-name
"""
Test IncomeTaxIO calculate method with no output writing and no blowup,
using DataFrame for IncomeTaxIO constructor input_data.
"""
input_stream = StringIO(RAWINPUTFILE_CONTENTS)
input_dataframe = pd.read_csv(input_stream)
taxyear = 2021
inctax = IncomeTaxIO(input_data=input_dataframe,
tax_year=taxyear,
policy_reform=reformfile2.name,
exact_calculations=False,
blowup_input_data=False,
output_weights=False,
output_records=False,
csv_dump=False)
output = inctax.calculate()
assert output == EXPECTED_OUTPUT
def test_incorrect_creation_1(input_data, exact):
"""
Ensure a ValueError is raised when created with invalid data pointers
"""
with pytest.raises(ValueError):
IncomeTaxIO(
input_data=input_data,
tax_year=2013,
policy_reform=None,
exact_calculations=exact,
blowup_input_data=True,
output_weights=False,
output_records=False,
csv_dump=False
)
def test_incorrect_creation_2(rawinputfile, year, reform):
"""
Ensure a ValueError is raised when created with invalid reform params
"""
# for fixture args, pylint: disable=redefined-outer-name
with pytest.raises(ValueError):
IncomeTaxIO(
input_data=rawinputfile.name,
tax_year=year,
policy_reform=reform,
exact_calculations=False,
blowup_input_data=True,
output_weights=False,
output_records=False,
csv_dump=False
)
def main():
"""
Contains command-line interface to the Tax-Calculator IncomeTaxIO class.
"""
# parse command-line arguments:
parser = argparse.ArgumentParser(
prog='python inctax.py',
description=('Writes to a file the federal income tax OUTPUT for the '
'tax filing units specified in the INPUT file with the '
'OUTPUT computed from the INPUT for the TAXYEAR using '
'the Tax-Calculator. '
'The INPUT file is a CSV-formatted file that contains '
'variable names that are a subset of the '
'Records.VALID_READ_VARS set. The OUTPUT file is in '
'Internet-TAXSIM format. The OUTPUT filename is the '
'INPUT filename (excluding the .csv suffix or '
'.gz suffix, or both) followed by '
'a string equal to "-YY" (where the YY is the last two '
'digits in the TAXYEAR) and all that is followed by a '
'trailing string. The trailing string is ".out-inctax" '
'if no --reform option is specified; otherwise the '
'trailing string is ".out-inctax-REFORM" (excluding any '
'".json" ending to the REFORM filename). The OUTPUT '
'file contains the first 28 Internet-TAXSIM output '
'variables. Use --iohelp flag for more information. '
'For details on the Internet-TAXSIM version 9.3 '
'OUTPUT format, go to '
'http://users.nber.org/~taxsim/taxsim-calc9/'))
parser.add_argument('--iohelp',
help=('optional flag to show INPUT and OUTPUT '
'variable definitions and exit'),
default=False,
action="store_true")
parser.add_argument('--reform',
help=('REFORM is name of optional file that contains '
'tax reform provisions; the provisions are '
'specified using JSON that may include '
'//-comments. No REFORM filename implies use '
'of current-law policy.'),
default=None)
parser.add_argument('--exact',
help=('optional flag to suppress smoothing in income '
'tax calculations that eliminate marginal-tax-'
'rate-complicating "stair-steps". The default '
'is to smooth, and therefore, not to do the '
' exact calculations called for in the tax '
'law.'),
default=False,
action="store_true")
parser.add_argument('--blowup',
help=('optional flag that triggers the default '
'imputation and blowup (or aging) logic built '
'into the Tax-Calculator that will age the '
'INPUT data from Records.PUF_YEAR to TAXYEAR. '
'No --blowup option implies INPUT data are '
'considered raw data that are not aged or '
'adjusted in any way.'),
default=False,
action="store_true")
parser.add_argument('--weights',
help=('optional flag that causes OUTPUT to have an '
'additional variable [29] containing the s006 '
'sample weight, which will be aged if the '
'--blowup option is used'),
default=False,
action="store_true")
output = parser.add_mutually_exclusive_group(required=False)
output.add_argument('--records',
help=('optional flag that causes the output file to '
'be a CSV-formatted file containing for each '
'INPUT filing unit the TAXYEAR values of each '
'variable in the Records.VALID_READ_VARS set. '
'If the --records option is specified, the '
'output file name will be the same as if the '
'option was not specified, except that the '
'".out-inctax" part is replaced by ".records"'),
default=False,
action="store_true")
output.add_argument('--csvdump',
help=('optional flag that causes the output file to '
'be a CSV-formatted file containing for each '
'INPUT filing unit the TAXYEAR values of each '
'variable in the Records.VALID_READ_VARS set '
'and in the Records.CALCULATED_VARS set. '
'If the --csvdump option is specified, the '
'output file name will be the same as if the '
'option was not specified, except that the '
'".out-inctax" part is replaced by ".csvdump"'),
default=False,
action="store_true")
parser.add_argument('INPUT', nargs='?', default='',
help=('INPUT is name of required CSV file that '
'contains a subset of variables included in '
'the Records.VALID_READ_VARS set. '
'INPUT must end in ".csv".'))
parser.add_argument('TAXYEAR', nargs='?', default=0,
help=('TAXYEAR is calendar year for which federal '
'income taxes are computed (e.g., 2013).'),
type=int)
args = parser.parse_args()
# optionally show INPUT and OUTPUT variable definitions and exit
if args.iohelp:
IncomeTaxIO.show_iovar_definitions()
return 0
# check INPUT filename
if args.INPUT == '':
sys.stderr.write('ERROR: must specify INPUT file name;\n')
sys.stderr.write('USAGE: python inctax.py --help\n')
return 1
# check TAXYEAR value
if args.TAXYEAR == 0:
sys.stderr.write('ERROR: must specify TAXYEAR >= 2013;\n')
sys.stderr.write('USAGE: python inctax.py --help\n')
return 1
# instantiate IncometaxIO object and do federal income tax calculations
inctax = IncomeTaxIO(input_data=args.INPUT,
tax_year=args.TAXYEAR,
policy_reform=args.reform,
exact_calculations=args.exact,
blowup_input_data=args.blowup,
output_weights=args.weights,
output_records=args.records,
csv_dump=args.csvdump)
if args.records:
inctax.output_records(writing_output_file=True)
elif args.csvdump:
inctax.csv_dump(writing_output_file=True)
else:
inctax.calculate(writing_output_file=True,
output_weights=args.weights)
# return no-error exit code
return 0
def main():
"""
Contains command-line interface to the Tax-Calculator IncomeTaxIO class.
"""
# parse command-line arguments:
parser = argparse.ArgumentParser(
prog='python inctax.py',
description=('Writes to a file the federal income tax OUTPUT for the '
'tax filing units specified in the INPUT file with the '
'OUTPUT computed from the INPUT for the TAXYEAR using '
'the Tax-Calculator. '
'The INPUT file is a CSV-formatted file that contains '
'variable names that include the Records.MUST_READ_VARS '
'set plus other variables. The OUTPUT file is in '
'Internet-TAXSIM format. The OUTPUT filename is the '
'INPUT filename (excluding the .csv suffix or '
'.gz suffix, or both) followed by '
'a string equal to "-YY" (where the YY is the last two '
'digits in the TAXYEAR) and all that is followed by a '
'trailing string. The trailing string is ".out-inctax" '
'if no --reform option is specified; otherwise the '
'trailing string is ".out-inctax-REFORM" (excluding any '
'".json" ending to the REFORM filename). The OUTPUT '
'file contains the first 28 Internet-TAXSIM output '
'variables. Use --iohelp flag for more information. '
'For details on the Internet-TAXSIM version 9.3 '
'OUTPUT format, go to '
'http://users.nber.org/~taxsim/taxsim-calc9/'))
parser.add_argument('--iohelp',
help=('optional flag to show INPUT and OUTPUT '
'variable definitions and exit'),
default=False,
action="store_true")
parser.add_argument('--reform',
help=('REFORM is name of optional file that contains '
'tax reform provisions; the provisions are '
'specified using JSON that may include '
'//-comments. No REFORM filename implies use '
'of current-law policy.'),
default=None)
parser.add_argument('--exact',
help=('optional flag to suppress smoothing in income '
'tax calculations that eliminate marginal-tax-'
'rate-complicating "stair-steps". The default '
'is to smooth, and therefore, not to do the '
' exact calculations called for in the tax '
'law.'),
default=False,
action="store_true")
parser.add_argument('--blowup',
help=('optional flag that triggers the default '
'blowup (or aging) logic built '
'into the Tax-Calculator that will age the '
'INPUT data from Records.PUF_YEAR to TAXYEAR. '
'No --blowup option implies INPUT data are '
'considered raw data that are not aged or '
'adjusted in any way.'),
default=False,
action="store_true")
parser.add_argument('--weights',
help=('optional flag that causes OUTPUT to have an '
'additional variable [29] containing the s006 '
'sample weight, which will be aged if the '
'--blowup option is used'),
default=False,
action="store_true")
output = parser.add_mutually_exclusive_group(required=False)
output.add_argument('--records',
help=('optional flag that causes the output file to '
'be a CSV-formatted file containing for each '
'INPUT filing unit the TAXYEAR values of each '
'variable in the Records.USABLE_READ_VARS set. '
'If the --records option is specified, the '
'output file name will be the same as if the '
'option was not specified, except that the '
'".out-inctax" part is replaced by ".records"'),
default=False,
action="store_true")
output.add_argument('--csvdump',
help=('optional flag that causes the output file to '
'be a CSV-formatted file containing for each '
'INPUT filing unit the TAXYEAR values of each '
'variable in the Records.USABLE_READ_VARS set '
'and in the Records.CALCULATED_VARS set. '
'If the --csvdump option is specified, the '
'output file name will be the same as if the '
'option was not specified, except that the '
'".out-inctax" part is replaced by ".csvdump"'),
default=False,
action="store_true")
parser.add_argument('INPUT',
nargs='?',
default='',
help=('INPUT is name of required CSV file that '
'contains a subset of variables included in '
'the Records.USABLE_READ_VARS set. '
'INPUT must end in ".csv".'))
parser.add_argument('TAXYEAR',
nargs='?',
default=0,
help=('TAXYEAR is calendar year for which federal '
'income taxes are computed (e.g., 2013).'),
type=int)
args = parser.parse_args()
# optionally show INPUT and OUTPUT variable definitions and exit
if args.iohelp:
IncomeTaxIO.show_iovar_definitions()
return 0
# check INPUT filename
if args.INPUT == '':
sys.stderr.write('ERROR: must specify INPUT file name;\n')
sys.stderr.write('USAGE: python inctax.py --help\n')
return 1
# check TAXYEAR value
if args.TAXYEAR == 0:
sys.stderr.write('ERROR: must specify TAXYEAR >= 2013;\n')
sys.stderr.write('USAGE: python inctax.py --help\n')
return 1
# instantiate IncometaxIO object and do federal income tax calculations
inctax = IncomeTaxIO(input_data=args.INPUT,
tax_year=args.TAXYEAR,
policy_reform=args.reform,
exact_calculations=args.exact,
blowup_input_data=args.blowup,
output_weights=args.weights,
output_records=args.records,
csv_dump=args.csvdump)
if args.records:
inctax.output_records(writing_output_file=True)
elif args.csvdump:
inctax.calculate(writing_output_file=False,
exact_output=args.exact,
output_weights=args.weights)
inctax.csv_dump(writing_output_file=True)
else:
inctax.calculate(writing_output_file=True,
exact_output=args.exact,
output_weights=args.weights)
# return no-error exit code
return 0
def main():
"""
Contains command-line interface to the Tax-Calculator IncomeTaxIO class.
"""
# parse command-line arguments:
parser = argparse.ArgumentParser(
prog='python inctax.py',
description=('Writes to a file the federal income tax OUTPUT for the '
'tax filing units specified in the INPUT file with the '
'OUTPUT computed from the INPUT for the TAXYEAR using '
'the Tax-Calculator. '
'The INPUT file is a CSV-formatted file that contains '
'variable names that are a subset of the '
'Records.VALID_READ_VARS set. The OUTPUT file is in '
'Internet-TAXSIM format. The OUTPUT filename is the '
'INPUT filename (excluding the .csv suffix or '
'.gz suffix, or both) followed by '
'a string equal to "-YY" (where the YY is the last two '
'digits in the TAXYEAR) and all that is followed by a '
'trailing string. The trailing string is ".out-inctax" '
'if no --reform option is specified; otherwise the '
'trailing string is ".out-inctax-REFORM" (excluding any '
'".json" ending to the REFORM filename). The OUTPUT '
'file contains the first 28 Internet-TAXSIM output '
'variables. Use --iohelp flag for more information. '
'For details on the Internet-TAXSIM version 9.3 '
'OUTPUT format, go to '
'http://users.nber.org/~taxsim/taxsim-calc9/'))
parser.add_argument('--iohelp',
help=('optional flag to show INPUT and OUTPUT '
'variable definitions and exit without trying '
'to read the INPUT file, so INPUT and TAXYEAR '
'can be any meaningless pair of character (as '
'long as the second character is a digit) '
'(e.g., "i 0" or "x 1" or ". 9")'),
default=False,
action="store_true")
parser.add_argument('--reform',
help=('REFORM is name of optional file that contains '
'tax reform provisions; the provisions are '
'specified using JSON that may include '
'//-comments. No REFORM filename implies use '
'of current-law policy.'),
default=None)
parser.add_argument('--blowup',
help=('optional flag that triggers the default '
'imputation and blowup (or aging) logic built '
'into the Tax-Calculator that will age the '
'INPUT data from Records.PUF_YEAR to TAXYEAR. '
'No --blowup option implies INPUT data are '
'considered raw data that are not aged or '
'adjusted in any way.'),
default=False,
action="store_true")
parser.add_argument('--weights',
help=('optional flag that causes OUTPUT to have an '
'additional variable [29] containing the s006 '
'sample weight, which will be aged if the '
'--blowup option is used'),
default=False,
action="store_true")
parser.add_argument('INPUT',
help=('INPUT is name of required CSV file that '
'contains a subset of variables included in '
'the Records.VALID_READ_VARS set. '
'INPUT must end in ".csv".'))
parser.add_argument('TAXYEAR',
help=('TAXYEAR is calendar year for which federal '
'income taxes are computed (e.g., 2013).'),
type=int)
args = parser.parse_args()
# optionally show INPUT and OUTPUT variable definitions and exit
if args.iohelp:
IncomeTaxIO.show_iovar_definitions()
return 0
# instantiate IncometaxIO object and do federal income tax calculations
inctax = IncomeTaxIO(input_data=args.INPUT,
tax_year=args.TAXYEAR,
policy_reform=args.reform,
blowup_input_data=args.blowup)
inctax.calculate(writing_output_file=True, output_weights=args.weights)
# return no-error exit code
return 0
def main():
"""
Contains command-line interface to the Tax-Calculator IncomeTaxIO class.
"""
# parse command-line arguments:
parser = argparse.ArgumentParser(
prog='python inctax.py',
description=('Writes to a file the federal income tax OUTPUT for the '
'tax filing units specified in the INPUT file with the '
'OUTPUT computed from the INPUT for the TAXYEAR using '
'the Tax-Calculator. '
'The INPUT file is a CSV-formatted file that contains '
'variable names that are a subset of the '
'Records.VALID_READ_VARS set. The OUTPUT file is in '
'Internet-TAXSIM format. The OUTPUT filename is the '
'INPUT filename (excluding the .csv suffix or '
'.gz suffix, or both) followed by '
'a string equal to "-YY" (where the YY is the last two '
'digits in the TAXYEAR) and all that is followed by a '
'trailing string. The trailing string is ".out-inctax" '
'if no --reform option is specified; otherwise the '
'trailing string is ".out-inctax-REFORM" (excluding any '
'".json" ending to the REFORM filename). The OUTPUT '
'file contains the first 28 Internet-TAXSIM output '
'variables. Use --iohelp flag for more information. '
'For details on the Internet-TAXSIM version 9.3 '
'OUTPUT format, go to '
'http://users.nber.org/~taxsim/taxsim-calc9/'))
parser.add_argument('--iohelp',
help=('optional flag to show INPUT and OUTPUT '
'variable definitions and exit without trying '
'to read the INPUT file, so INPUT and TAXYEAR '
'can be any meaningless pair of character (as '
'long as the second character is a digit) '
'(e.g., "i 0" or "x 1" or ". 9")'),
default=False,
action="store_true")
parser.add_argument('--reform',
help=('REFORM is name of optional file that contains '
'tax reform provisions; the provisions are '
'specified using JSON that may include '
'//-comments. No REFORM filename implies use '
'of current-law policy.'),
default=None)
parser.add_argument('--blowup',
help=('optional flag that triggers the default '
'imputation and blowup (or aging) logic built '
'into the Tax-Calculator that will age the '
'INPUT data from Records.PUF_YEAR to TAXYEAR. '
'No --blowup option implies INPUT data are '
'considered raw data that are not aged or '
'adjusted in any way.'),
default=False,
action="store_true")
parser.add_argument('--weights',
help=('optional flag that causes OUTPUT to have an '
'additional variable [29] containing the s006 '
'sample weight, which will be aged if the '
'--blowup option is used'),
default=False,
action="store_true")
parser.add_argument('--records',
help=('optional flag that causes the output file to '
'be a CSV-formatted file containing for each '
'INPUT filing unit the TAXYEAR values of each '
'variable in the Records.VALID_READ_VARS set. '
'If the --records option is specified, the '
'output file name will be the same as if the '
'option was not specified, except that the '
'".out-inctax" part is replaced by ".records"'),
default=False,
action="store_true")
parser.add_argument('INPUT',
help=('INPUT is name of required CSV file that '
'contains a subset of variables included in '
'the Records.VALID_READ_VARS set. '
'INPUT must end in ".csv".'))
parser.add_argument('TAXYEAR',
help=('TAXYEAR is calendar year for which federal '
'income taxes are computed (e.g., 2013).'),
type=int)
args = parser.parse_args()
# optionally show INPUT and OUTPUT variable definitions and exit
if args.iohelp:
IncomeTaxIO.show_iovar_definitions()
return 0
# instantiate IncometaxIO object and do federal income tax calculations
inctax = IncomeTaxIO(input_data=args.INPUT,
tax_year=args.TAXYEAR,
policy_reform=args.reform,
blowup_input_data=args.blowup,
output_records=args.records)
if args.records:
inctax.output_records(writing_output_file=True)
else:
inctax.calculate(writing_output_file=True, output_weights=args.weights)
# return no-error exit code
return 0
def main():
"""
Contains command-line interface to the Tax-Calculator IncomeTaxIO class.
"""
# parse command-line arguments:
parser = argparse.ArgumentParser(
prog="python inctax.py",
description=(
"Writes to a file the federal income tax OUTPUT for the "
"tax filing units specified in the INPUT file with the "
"OUTPUT computed from the INPUT for the TAXYEAR using "
"the Tax-Calculator. "
"The INPUT file is a CSV-formatted file that includes "
"a subset of IRS-SOI PUF variables. The OUTPUT file uses "
"Internet-TAXSIM format. The OUTPUT filename is the "
"INPUT filename (excluding the .csv suffix, the .csv.gz "
"suffix, or the .gz suffix) followed by "
'a string equal to "-YY" (where the YY is the last two '
"digits in the TAXYEAR) and all that is followed by a "
'trailing string. The trailing string is ".out-inctax" '
"if no --reform option is specified; otherwise the "
'trailing string is ".out-inctax-REFORM" (excluding any '
'".json" ending to the REFORM filename). The OUTPUT '
"file contains the first 28 Internet-TAXSIM output "
"variables. Use --iohelp flag for more information. "
"For details on the Internet-TAXSIM version 9.3 "
"OUTPUT format, go to "
"http://users.nber.org/~taxsim/taxsim-calc9/"
),
)
parser.add_argument(
"--iohelp",
help=(
"optional flag to show INPUT and OUTPUT "
"variable definitions and exit without trying "
"to read the INPUT file, so INPUT and TAXYEAR "
"can be any meaningless pair of character (as "
"long as the second character is a digit) "
'(e.g., "i 0" or "x 1" or ". 9")'
),
default=False,
action="store_true",
)
parser.add_argument(
"--reform",
help=(
"REFORM is name of optional file that contains "
"tax reform provisions; the provisions are "
"specified using JSON that may include "
"//-comments. No REFORM filename implies use "
"of current-law policy."
),
default=None,
)
parser.add_argument(
"--mtrinc",
help=(
"MTRINC is name of income type for which "
"marginal tax rates are computed. No MTRINC "
"implies using taxpayer earnings as the income "
"type for which to compute marginal tax rates."
),
default="e00200p",
)
parser.add_argument(
"--blowup",
help=(
"optional flag that causes INPUT variables to "
"be aged using default blowup factors from the "
"year of the INPUT data to the TAXYEAR. No "
"--blowup option implies INPUT data are not "
"adjusted in any way."
),
default=False,
action="store_true",
)
parser.add_argument(
"INPUT",
help=(
"INPUT is name of required CSV file that "
"contains a subset of IRS-SOI PUF variables. "
"The CSV file may be included in a compressed "
'GZIP file with the name ending in ".gz".'
),
)
parser.add_argument(
"TAXYEAR", help=("TAXYEAR is calendar year for which income " "taxes are computed (e.g., 2013)."), type=int
)
args = parser.parse_args()
# optionally show INPUT and OUTPUT variable definitions and exit
if args.iohelp:
IncomeTaxIO.show_iovar_definitions()
return 0
# instantiate IncometaxIO object and do tax calculations
inctax = IncomeTaxIO(
input_filename=args.INPUT, tax_year=args.TAXYEAR, reform_filename=args.reform, blowup_input_data=args.blowup
)
inctax.calculate(mtr_inctype=args.mtrinc)
# return no-error exit code
return 0
