def kinderzuschlag_eink_spanne(
hh_id: IntSeries,
arbeitsl_geld_2_brutto_eink_hh: FloatSeries,
kinderzuschlag_eink_min: FloatSeries,
kinderzuschlag_eink_max: FloatSeries,
arbeitsl_geld_2_eink_hh: FloatSeries,
) -> BoolSeries:
"""Check if household income is in income range for child benefit.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
arbeitsl_geld_2_brutto_eink_hh
See :func:`arbeitsl_geld_2_brutto_eink_hh`.
kinderzuschlag_eink_min
See :func:`kinderzuschlag_eink_min`.
kinderzuschlag_eink_max
See :func:`kinderzuschlag_eink_max`.
arbeitsl_geld_2_eink_hh
See :func:`arbeitsl_geld_2_eink_hh`.
Returns
-------
"""
eink_spanne = (hh_id.replace(arbeitsl_geld_2_brutto_eink_hh) >=
kinderzuschlag_eink_min) & (hh_id.replace(
arbeitsl_geld_2_eink_hh) <= kinderzuschlag_eink_max)
return eink_spanne
def date_of_birth(geburtsjahr: IntSeries, geburtsmonat: IntSeries,
geburtstag: IntSeries) -> DateTimeSeries:
"""Create date of birth datetime variable.
Parameters
----------
geburtsjahr
See basic input variable :ref:`geburtsjahr <geburtsjahr>`.
geburtsmonat
See basic input variable :ref:`geburtsmonat <geburtsmonat>`.
geburtstag
See basic input variable :ref:`geburtstag <geburtstag>`.
Returns
-------
"""
out = pd.to_datetime(
pd.concat(
[
geburtsjahr.rename("year"),
geburtsmonat.rename("month"),
geburtstag.rename("day"),
],
axis=1,
))
return out
def wohngeld_miete_bis_2008(
mietstufe: IntSeries,
immobilie_baujahr_hh: IntSeries,
haushaltsgröße: IntSeries,
hh_id: IntSeries,
kaltmiete_m_hh: FloatSeries,
tax_unit_share: FloatSeries,
wohngeld_min_miete: FloatSeries,
wohngeld_params: dict,
):
"""Calculate maximal rent subject housing benefit calculation until 2008.
Parameters
----------
mietstufe
See basic input variable :ref:`mietstufe <mietstufe>`.
immobilie_baujahr_hh
See basic input variable :ref:`immobilie_baujahr_hh <immobilie_baujahr_hh>`.
haushaltsgröße
See :func:`haushaltsgröße`.
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
kaltmiete_m_hh
See basic input variable :ref:`kaltmiete_m_hh <kaltmiete_m_hh>`.
tax_unit_share
See :func:`tax_unit_share`.
wohngeld_min_miete
See :func:`wohngeld_min_miete`.
wohngeld_params
See params documentation :ref:`wohngeld_params <wohngeld_params>`.
Returns
-------
"""
immobilie_baujahr = hh_id.replace(immobilie_baujahr_hh)
# Get yearly cutoff in params which is closest and above the construction year
# of the property. We assume that the same cutoffs exist for each household
# size.
yearly_cutoffs = sorted(wohngeld_params["max_miete"][1], reverse=True)
conditions = [immobilie_baujahr <= cutoff for cutoff in yearly_cutoffs]
constr_year_category = np.select(conditions, yearly_cutoffs)
data = [
wohngeld_params["max_miete"][hh_größe][constr_year][ms]
if hh_größe <= 5
else wohngeld_params["max_miete"][5][constr_year][ms]
+ wohngeld_params["max_miete"]["5plus"][constr_year][ms] * (hh_größe - 5)
for hh_größe, constr_year, ms in zip(
haushaltsgröße, constr_year_category, mietstufe
)
]
wg_miete = (
np.clip(data, a_min=None, a_max=hh_id.replace(kaltmiete_m_hh)) * tax_unit_share
).clip(lower=wohngeld_min_miete)
return wg_miete
def wohnbedarf_eltern_anteil(
tu_id: IntSeries,
anz_kinder_tu: IntSeries,
anz_erwachsene_tu: IntSeries,
kinderzuschlag_params: dict,
) -> FloatSeries:
"""Calculate living needs broken down to the parents.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
anz_kinder_tu
See :func:`anz_kinder_tu`.
anz_erwachsene_tu
See :func:`anz_erwachsene_tu`.
kinderzuschlag_params
See params documentation :ref:`kinderzuschlag_params <kinderzuschlag_params>`.
Returns
-------
"""
kinder_in_tu = tu_id.replace(anz_kinder_tu)
erwachsene_in_tu = tu_id.replace(anz_erwachsene_tu)
conditions = []
choices = []
for n_adults in [1, 2]:
for n_children in [1, 2, 3, 4]:
condition = (kinder_in_tu == n_children) & (erwachsene_in_tu
== n_adults)
choice = kinderzuschlag_params["wohnbedarf_eltern_anteil"][
n_adults][n_children - 1]
conditions.append(condition)
choices.append(choice)
condition = (kinder_in_tu >= 5) & (erwachsene_in_tu == n_adults)
choice = kinderzuschlag_params["wohnbedarf_eltern_anteil"][n_adults][4]
conditions.append(condition)
choices.append(choice)
# Add defaults. Is is really necessary or are the former conditions exhaustive?
conditions.append(True)
choices.append(1)
anteil = pd.Series(index=tu_id.index, data=np.select(conditions, choices))
return anteil
def kinderzuschlag_eink_regel_bis_2010(
tu_id: IntSeries,
hh_id: IntSeries,
alleinerziehenden_mehrbedarf_hh: FloatSeries,
anz_erwachsene_tu: IntSeries,
arbeitsl_geld_2_params: dict,
) -> FloatSeries:
"""Calculate income relevant for calculation of child benefit until 2010.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
alleinerziehenden_mehrbedarf_hh
See :func:`alleinerziehenden_mehrbedarf_hh`.
anz_erwachsene_tu
See :func:`anz_erwachsene_tu`.
arbeitsl_geld_2_params
See params documentation :ref:`arbeitsl_geld_2_params <arbeitsl_geld_2_params>`.
Returns
-------
"""
alleinerziehenden_mehrbedarf = hh_id.replace(
alleinerziehenden_mehrbedarf_hh)
erwachsene_in_tu = tu_id.replace(anz_erwachsene_tu)
choices = [
arbeitsl_geld_2_params["regelsatz"] *
(1 + alleinerziehenden_mehrbedarf),
arbeitsl_geld_2_params["regelsatz"] *
arbeitsl_geld_2_params["anteil_regelsatz"]["zwei_erwachsene"] *
(2 + alleinerziehenden_mehrbedarf),
arbeitsl_geld_2_params["regelsatz"] *
arbeitsl_geld_2_params["anteil_regelsatz"]["weitere_erwachsene"] *
erwachsene_in_tu,
]
data = np.select(
[erwachsene_in_tu == 1, erwachsene_in_tu == 2, erwachsene_in_tu > 2],
choices,
)
eink_regel = pd.Series(index=alleinerziehenden_mehrbedarf.index, data=data)
return eink_regel
def kinderzuschlag_ab_juli_2019(
hh_id: IntSeries,
arbeitsl_geld_2_brutto_eink_hh: FloatSeries,
kinderzuschlag_eink_min: FloatSeries,
kinderzuschlag_kindereink_abzug: FloatSeries,
kinderzuschlag_eink_anrechn: FloatSeries,
) -> FloatSeries:
"""Calculate preliminary child benefit since 07/2019.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
arbeitsl_geld_2_brutto_eink_hh
See :func:`arbeitsl_geld_2_brutto_eink_hh`.
kinderzuschlag_eink_min
See :func:`kinderzuschlag_eink_min`.
kinderzuschlag_kindereink_abzug
See :func:`kinderzuschlag_kindereink_abzug`.
kinderzuschlag_eink_anrechn
See :func:`kinderzuschlag_eink_anrechn`.
Returns
-------
"""
out = hh_id * 0
condition = hh_id.replace(arbeitsl_geld_2_brutto_eink_hh) >= kinderzuschlag_eink_min
out.loc[condition] = (
kinderzuschlag_kindereink_abzug.groupby(hh_id).transform("sum")
- kinderzuschlag_eink_anrechn
).clip(lower=0)
return out.groupby(hh_id).transform("max")
def kinderzuschlag_eink_anrechn(
hh_id: IntSeries,
arbeitsl_geld_2_eink_hh: FloatSeries,
kinderzuschlag_eink_relev: FloatSeries,
kinderzuschlag_params: dict,
) -> FloatSeries:
"""Calculate parental income subtracted from child benefit.
(§6a (6) S. 3 BKGG)
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
arbeitsl_geld_2_eink_hh
See :func:`arbeitsl_geld_2_eink_hh`.
kinderzuschlag_eink_relev
See :func:`kinderzuschlag_eink_relev`.
kinderzuschlag_params
See params documentation :ref:`kinderzuschlag_params <kinderzuschlag_params>`.
Returns
-------
"""
return (kinderzuschlag_params["kinderzuschlag_transferentzug_eltern"] *
(hh_id.replace(arbeitsl_geld_2_eink_hh) -
kinderzuschlag_eink_relev)).clip(lower=0)
def haushaltsgröße_hh(hh_id: IntSeries) -> IntSeries:
"""Count persons in households.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
Returns
-------
IntSeries with the number of persons in household per household.
"""
return hh_id.groupby(hh_id).size()
def alter_jüngstes_kind(hh_id: IntSeries, date_of_birth: DateTimeSeries,
kind: BoolSeries) -> DateTimeSeries:
"""Calculate the age of the youngest child.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
date_of_birth
See :func:`geburtstag`.
kind
See basic input variable :ref:`kind <kind>`.
Returns
-------
"""
alter_jüngstes_kind = date_of_birth.loc[kind].groupby(hh_id).max()
# Re-index to get NaT for households without children.
alter_jüngstes_kind = alter_jüngstes_kind.reindex(index=hh_id.unique())
# Replace hh_ids with timestamps and re-cast to `datetime64[ns]` if there was no kid
# which yields object dtype.
return hh_id.replace(alter_jüngstes_kind).astype("datetime64[ns]")
def arbeitsl_geld_2_eink(
arbeitsl_geld_2_brutto_eink: FloatSeries,
eink_st_tu: FloatSeries,
tu_id: IntSeries,
soli_st_tu: FloatSeries,
anz_erwachsene_tu: IntSeries,
sozialv_beitr_m: FloatSeries,
eink_anr_frei: FloatSeries,
) -> FloatSeries:
"""Sum up the income for calculation of basic subsistence.
Parameters
----------
arbeitsl_geld_2_brutto_eink
See :func:`arbeitsl_geld_2_eink`.
sozialv_beitr_m
See :func:`sozialv_beitr_m`.
eink_st_tu
See :func:`eink_st_tu`.
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
soli_st_tu
See :func:`soli_st_tu`.
anz_erwachsene_tu
See :func:`anz_erwachsene_tu`.
eink_anr_frei
See :func:`eink_anr_frei`.
Returns
-------
Float Series with the income of a person by unemployment insurance.
"""
return (arbeitsl_geld_2_brutto_eink - tu_id.replace(
(eink_st_tu / anz_erwachsene_tu) / 12) - tu_id.replace(
(soli_st_tu / anz_erwachsene_tu) / 12) - sozialv_beitr_m -
eink_anr_frei).clip(lower=0)
def nettolohn_m(
bruttolohn_m: FloatSeries,
tu_id: IntSeries,
eink_st_tu: FloatSeries,
soli_st_tu: FloatSeries,
anz_erwachsene_tu: IntSeries,
sozialv_beitr_m: FloatSeries,
) -> FloatSeries:
"""Calculate the net wage.
Taxes and social security contributions are needed for the calculation.
Parameters
----------
bruttolohn_m
See basic input variable :ref:`bruttolohn_m <bruttolohn_m>`.
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
eink_st_tu
See :func:`eink_st_tu`.
soli_st_tu
See :func:`soli_st_tu`.
anz_erwachsene_tu
See :func:`anz_erwachsene_tu`.
sozialv_beitr_m
See :func:`sozialv_beitr_m`.
Returns
-------
"""
return (bruttolohn_m - tu_id.replace(
(eink_st_tu / anz_erwachsene_tu) / 12) - tu_id.replace(
(soli_st_tu / anz_erwachsene_tu) / 12) -
sozialv_beitr_m).clip(lower=0)
def tax_unit_share(tu_id: IntSeries, haushaltsgröße: IntSeries) -> FloatSeries:
"""Calculate the share of tax units in household.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
haushaltsgröße
See :func:`haushaltsgröße`.
Returns
-------
"""
return tu_id.groupby(tu_id).transform("count") / haushaltsgröße
def wohngeld_miete_ab_2021(
mietstufe: IntSeries,
haushaltsgröße: IntSeries,
hh_id: IntSeries,
kaltmiete_m_hh: FloatSeries,
tax_unit_share: FloatSeries,
wohngeld_min_miete: FloatSeries,
wohngeld_params: dict,
) -> FloatSeries:
"""Calculate maximal rent subject housing benefit calculation since 2021.
Parameters
----------
mietstufe
See basic input variable :ref:`mietstufe <mietstufe>`.
haushaltsgröße
See :func:`haushaltsgröße`.
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
kaltmiete_m_hh
See basic input variable :ref:`kaltmiete_m_hh <kaltmiete_m_hh>`.
tax_unit_share
See :func:`tax_unit_share`.
wohngeld_min_miete
See :func:`wohngeld_min_miete`.
wohngeld_params
See params documentation :ref:`wohngeld_params <wohngeld_params>`.
Returns
-------
"""
data = [
wohngeld_params["max_miete"][hh_größe][ms]
+ wohngeld_params["heizkosten_zuschuss"][hh_größe]
if hh_größe <= 5
else wohngeld_params["max_miete"][5][ms]
+ (wohngeld_params["max_miete"]["5plus"][ms] * (hh_größe - 5))
+ wohngeld_params["heizkosten_zuschuss"][5]
+ wohngeld_params["heizkosten_zuschuss"]["5plus"] * (hh_größe - 5)
for hh_größe, ms in zip(haushaltsgröße, mietstufe)
]
out = (
np.clip(data, a_min=None, a_max=hh_id.replace(kaltmiete_m_hh)) * tax_unit_share
).clip(lower=wohngeld_min_miete)
return out
def gemeinsam_veranlagt(tu_id: IntSeries,
anz_erwachsene_tu: IntSeries) -> BoolSeries:
"""Check if the tax unit consists of two wage earners.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
anz_erwachsene_tu
Return of :func:`anz_erwachsene_tu`.
Returns
-------
BoolSeries indicating two wage earners in tax unit.
"""
return tu_id.replace(anz_erwachsene_tu) == 2
def kinderzuschlag_kaltmiete_m(hh_id: IntSeries, kaltmiete_m_hh: FloatSeries,
tax_unit_share: FloatSeries) -> FloatSeries:
"""Calculate costs of living without heating costs.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
kaltmiete_m_hh
See basic input variable :ref:`kaltmiete_m_hh <kaltmiete_m_hh>`.
tax_unit_share
See :func:`tax_unit_share`.
Returns
-------
"""
return hh_id.replace(kaltmiete_m_hh) * tax_unit_share
def pflegev_zusatz_kinderlos(hat_kinder: BoolSeries, alter: IntSeries) -> BoolSeries:
"""
Create boolean Series indicating addtional care insurance contribution for
childless individuals.
Parameters
----------
hat_kinder
See basic input variable :ref:`hat_kinder <hat_kinder>`.
alter
See basic input variable :ref:`alter <alter>`.
Returns
-------
"""
# Todo: No hardcoded 22.
return ~hat_kinder & alter.gt(22)
def kinderzuschlag_heizkost_m(hh_id: IntSeries, heizkosten_m_hh: FloatSeries,
tax_unit_share: FloatSeries) -> FloatSeries:
"""Calculate costs of heating.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
heizkosten_m_hh
See basic input variable :ref:`heizkosten_m_hh <heizkosten_m_hh>`.
tax_unit_share
See :func:`tax_unit_share`.
Returns
-------
"""
return hh_id.replace(heizkosten_m_hh) * tax_unit_share
def wohngeld_eink(
tu_id: IntSeries,
haushaltsgröße: IntSeries,
wohngeld_eink_abzüge: FloatSeries,
wohngeld_abzüge_tu: FloatSeries,
wohngeld_brutto_eink_tu: FloatSeries,
wohngeld_sonstiges_eink_tu: FloatSeries,
wohngeld_params: dict,
) -> FloatSeries:
"""Calculate final income relevant for calculation of housing benefit.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
haushaltsgröße
See :func:`haushaltsgröße`.
wohngeld_eink_abzüge
See :func:`wohngeld_eink_abzüge`.
wohngeld_abzüge_tu
See :func:`wohngeld_abzüge_tu`.
wohngeld_brutto_eink_tu
See :func:`wohngeld_brutto_eink_tu`.
wohngeld_sonstiges_eink_tu
See :func:`wohngeld_sonstiges_eink_tu`.
wohngeld_params
See params documentation :ref:`wohngeld_params <wohngeld_params>`.
Returns
-------
"""
wohngeld_eink_abzüge_tu = wohngeld_eink_abzüge.groupby(tu_id).sum()
vorläufiges_eink = (1 - wohngeld_abzüge_tu) * (wohngeld_brutto_eink_tu +
wohngeld_sonstiges_eink_tu -
wohngeld_eink_abzüge_tu)
unteres_eink = haushaltsgröße.clip(upper=12).replace(
wohngeld_params["min_eink"])
return tu_id.replace(vorläufiges_eink).clip(lower=unteres_eink)
def eink_anr_frei_ab_10_2005(
hh_id: IntSeries,
bruttolohn_m: FloatSeries,
kinder_in_hh: BoolSeries,
arbeitsl_geld_2_params: dict,
) -> FloatSeries:
"""Calcualte share of income, which remains to the individual sinc 10/2005.
Parameters
----------
hh_id
See basic input variable :ref:`hh_id <hh_id>`.
bruttolohn_m
See basic input variable :ref:`bruttolohn_m <bruttolohn_m>`.
kinder_in_hh
See :func:`kinder_in_h`.
arbeitsl_geld_2_params
See params documentation :ref:`arbeitsl_geld_2_params <arbeitsl_geld_2_params>`.
Returns
-------
"""
out = bruttolohn_m * 0
kinder_in_hh_individual = hh_id.replace(kinder_in_hh).astype(bool)
out.loc[kinder_in_hh_individual] = piecewise_polynomial(
x=bruttolohn_m.loc[kinder_in_hh_individual],
thresholds=arbeitsl_geld_2_params["eink_anr_frei_kinder"]["thresholds"],
rates=arbeitsl_geld_2_params["eink_anr_frei_kinder"]["rates"],
intercepts_at_lower_thresholds=arbeitsl_geld_2_params["eink_anr_frei_kinder"][
"intercepts_at_lower_thresholds"
],
)
out.loc[~kinder_in_hh_individual] = piecewise_polynomial(
x=bruttolohn_m.loc[~kinder_in_hh_individual],
thresholds=arbeitsl_geld_2_params["eink_anr_frei"]["thresholds"],
rates=arbeitsl_geld_2_params["eink_anr_frei"]["rates"],
intercepts_at_lower_thresholds=arbeitsl_geld_2_params["eink_anr_frei"][
"intercepts_at_lower_thresholds"
],
)
return out
def arbeitsl_geld_m(
tu_id: IntSeries,
anz_kinder_tu: IntSeries,
berechtigt_für_arbeitsl_geld: BoolSeries,
proxy_eink_vorj_arbeitsl_geld: FloatSeries,
arbeitsl_geld_params: dict,
) -> FloatSeries:
"""Calculate unemployment benefit.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
anz_kinder_tu
See :func:`anz_kinder_tu`.
berechtigt_für_arbeitsl_geld
See :func:`berechtigt_für_arbeitsl_geld`.
proxy_eink_vorj_arbeitsl_geld
See :func:`proxy_eink_vorj_arbeitsl_geld`.
arbeitsl_geld_params
See params documentation :ref:`arbeitsl_geld_params <arbeitsl_geld_params>`.
Returns
-------
"""
arbeitsl_geld_satz = (tu_id.replace(anz_kinder_tu) == 0).replace(
{
True: arbeitsl_geld_params["arbeitsl_geld_satz_ohne_kinder"],
False: arbeitsl_geld_params["arbeitsl_geld_satz_mit_kindern"],
}
)
arbeitsl_geld_m = berechtigt_für_arbeitsl_geld.astype(float) * 0
arbeitsl_geld_m[berechtigt_für_arbeitsl_geld] = (
proxy_eink_vorj_arbeitsl_geld * arbeitsl_geld_satz
)
return arbeitsl_geld_m
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
def zu_verst_eink_kein_kinderfreib_tu(
sum_brutto_eink: FloatSeries,
vorsorge: FloatSeries,
sonderausgaben: FloatSeries,
behinderungsgrad_pauschbetrag: FloatSeries,
alleinerziehend_freib_tu: FloatSeries,
altersfreib: FloatSeries,
tu_id: IntSeries,
) -> FloatSeries:
"""Calculate taxable income without child allowance.
Parameters
----------
sum_brutto_eink
See :func:`sum_brutto_eink`.
vorsorge
See :func:`vorsorge`.
sonderausgaben
See :func:`sonderausgaben`.
behinderungsgrad_pauschbetrag
See :func:`behinderungsgrad_pauschbetrag`.
alleinerziehend_freib_tu
See :func:`alleinerziehend_freib_tu`.
altersfreib
See :func:`altersfreib`.
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
Returns
-------
"""
out = (sum_brutto_eink - vorsorge - sonderausgaben -
behinderungsgrad_pauschbetrag -
tu_id.replace(alleinerziehend_freib_tu) - altersfreib).clip(lower=0)
return out.groupby(tu_id).sum()
def kindergeld_m_ab_1997(
beantrage_kind_freib_tu: BoolSeries,
kindergeld_m_basis: FloatSeries,
tu_id: IntSeries,
) -> FloatSeries:
"""Kindergeld calculation since 1997.
Parameters
----------
beantrage_kind_freib_tu
See :func:`beantrage_kind_freib_tu`.
kindergeld_m_basis
See :func:`kindergeld_m_basis`.
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
Returns
-------
"""
beantrage_kind_freib = tu_id.replace(beantrage_kind_freib_tu)
out = kindergeld_m_basis
out.loc[beantrage_kind_freib] = 0
return out
def kinderbonus_m(
beantrage_kind_freib_tu: BoolSeries,
kinderbonus_m_basis: FloatSeries,
tu_id: IntSeries,
) -> FloatSeries:
"""Calculate Kinderbonus (one-time payment, non-allowable against transfer payments).
Parameters
----------
beantrage_kind_freib_tu
See :func:`beantrage_kind_freib_tu`.
kinderbonus_m_basis
See :func:`kinderbonus_m_basis`.
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
Returns
-------
"""
beantrage_kind_freib = tu_id.replace(beantrage_kind_freib_tu)
out = kinderbonus_m_basis
out.loc[beantrage_kind_freib] = 0
return out
def unterhaltsvors_m(
tu_id: IntSeries,
alleinerziehend: BoolSeries,
alter: IntSeries,
unterhaltsvorschuss_eink_tu: FloatSeries,
unterhalt_params: dict,
kindergeld_params: dict,
) -> FloatSeries:
"""Calculate advance on alimony payment(Unterhaltsvorschuss).
Single Parents get alimony payments for themselves and for their child from the ex
partner. If the ex partner is not able to pay the child alimony, the government pays
the child alimony to the mother (or the father, if he has the kids)
The amount is specified in §1612a BGB and, ultimately, in
Mindesunterhaltsverordnung.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
alleinerziehend
See basic input variable :ref:`alleinerziehend <alleinerziehend>`.
alter
See basic input variable :ref:`alter <alter>`.
unterhaltsvorschuss_eink_tu
See :func:`unterhaltsvorschuss_eink_tu`.
unterhalt_params
See params documentation :ref:`unterhalt_params <unterhalt_params>`.
kindergeld_params
See params documentation :ref:`kindergeld_params <kindergeld_params>`.
Returns
-------
"""
# Initialize output Series
out = tu_id * 0
# The right-hand-side variable is aggregated by tax units whereas we need personal
# ids on the left-hand-side. Index with tax unit identifier for expansion and remove
# index because it is
unterhaltsvorschuss_eink = tu_id.replace(unterhaltsvorschuss_eink_tu)
conditions = [
(alter < 6) & alleinerziehend,
(alter >= 6) & (alter < 12) & alleinerziehend,
# Older kids get it only if the parent has income > 600€.
(alter >= 12)
& (alter < 18)
& alleinerziehend
& (
unterhaltsvorschuss_eink
> unterhalt_params["unterhaltsvorschuss_mindesteinkommen"]
),
]
choices = [
(unterhalt_params["mindestunterhalt"][6] - kindergeld_params["kindergeld"][1]),
(unterhalt_params["mindestunterhalt"][12] - kindergeld_params["kindergeld"][1]),
(unterhalt_params["mindestunterhalt"][17] - kindergeld_params["kindergeld"][1]),
]
out[:] = np.ceil(np.select(conditions, choices)).astype(int)
# TODO: Check against actual transfers
return out
def wohnbedarf_eltern_anteil(
tu_id: IntSeries,
anz_kinder_tu: IntSeries,
anz_erwachsene_tu: IntSeries,
kinderzuschlag_params: dict,
) -> FloatSeries:
"""Calculate living needs broken down to the parents.
Defined as parents' subsistence level on housing, divided by sum
of subsistence level from parents and children.
Parameters
----------
tu_id
See basic input variable :ref:`tu_id <tu_id>`.
anz_kinder_tu
See :func:`anz_kinder_tu`.
anz_erwachsene_tu
See :func:`anz_erwachsene_tu`.
kinderzuschlag_params
See params documentation :ref:`kinderzuschlag_params <kinderzuschlag_params>`.
Returns
-------
"""
kinder_in_tu = tu_id.replace(anz_kinder_tu)
erwachsene_in_tu = tu_id.replace(anz_erwachsene_tu)
conditions = []
choices = []
ex_min = kinderzuschlag_params["exmin"]
adults_map = {1: "single", 2: "paare"}
for n_adults in [1, 2]:
for n_children in [1, 2, 3, 4]:
condition = (kinder_in_tu == n_children) & (erwachsene_in_tu == n_adults)
choice = (
ex_min["kosten_der_unterkunft"][adults_map[n_adults]]
+ ex_min["heizkosten"][adults_map[n_adults]]
) / (
ex_min["kosten_der_unterkunft"][adults_map[n_adults]]
+ ex_min["heizkosten"][adults_map[n_adults]]
+ (
n_children
* (
ex_min["kosten_der_unterkunft"]["kinder"]
+ ex_min["heizkosten"]["kinder"]
)
)
)
conditions.append(condition)
choices.append(choice)
condition = (kinder_in_tu >= 5) & (erwachsene_in_tu == n_adults)
choice = (
ex_min["kosten_der_unterkunft"][adults_map[n_adults]]
+ ex_min["heizkosten"][adults_map[n_adults]]
) / (
ex_min["kosten_der_unterkunft"][adults_map[n_adults]]
+ ex_min["heizkosten"][adults_map[n_adults]]
+ (
5
* (
ex_min["kosten_der_unterkunft"]["kinder"]
+ ex_min["heizkosten"]["kinder"]
)
)
)
conditions.append(condition)
choices.append(choice)
# Add defaults. Is is really necessary or are the former conditions exhaustive?
conditions.append(True)
choices.append(1)
anteil = pd.Series(index=tu_id.index, data=np.select(conditions, choices))
return anteil
