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Merge pull request #1907 from martinholmer/fix-eitc
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Fix AGI concept used in EITC phase-out logic
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@martinholmer
martinholmer authored Mar 8, 2018
2 parents 13a9a33 + 26936fc commit f3ca68a
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Showing 4 changed files with 38 additions and 39 deletions.
9 changes: 4 additions & 5 deletions taxcalc/functions.py
View file
Original file line number Diff line number Diff line change
Expand Up @@ -1123,14 +1123,14 @@ def F2441(MARS, earned_p, earned_s, f2441, CDCC_c, e32800,

@jit(nopython=True)
def EITCamount(phasein_rate, earnings, max_amount,
phaseout_start, eitc_agi, phaseout_rate):
phaseout_start, agi, phaseout_rate):
"""
Return EITC amount given specified parameters
"""
eitc = min(phasein_rate * earnings, max_amount)
if earnings > phaseout_start or eitc_agi > phaseout_start:
if earnings > phaseout_start or agi > phaseout_start:
eitcx = max(0., (max_amount - phaseout_rate *
max(0., max(earnings, eitc_agi) - phaseout_start)))
max(0., max(earnings, agi) - phaseout_start)))
eitc = min(eitc, eitcx)
return eitc

Expand All @@ -1155,9 +1155,8 @@ def EITC(MARS, DSI, EIC, c00100, e00300, e00400, e00600, c01000,
po_start = EITC_ps[EIC]
if MARS == 2:
po_start += EITC_ps_MarriedJ[EIC]
eitc_agi = c00100 + e00400
eitc = EITCamount(EITC_rt[EIC], earned, EITC_c[EIC],
po_start, eitc_agi, EITC_prt[EIC])
po_start, c00100, EITC_prt[EIC])
if EIC == 0:
# enforce age eligibility rule for those with no EITC-eligible
# kids assuming that an unknown age_* value implies EITC age
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8 changes: 4 additions & 4 deletions taxcalc/tests/cpscsv_agg_expect.txt
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Original file line number Diff line number Diff line change
Expand Up @@ -12,12 +12,12 @@ AMT Income ($b) 7,786.3 8,041.5 8,270.4 8,681.6 9,144.9 9,5
AMT Liability ($b) 9.9 12.2 13.4 15.0 15.5 15.9 16.4 17.2 18.0 19.1
AMT Filers (#m) 2.7 3.0 3.2 3.5 3.7 3.8 3.9 4.0 4.1 4.3
Tax before Credits ($b) 1,085.2 1,098.8 1,133.0 1,205.1 1,285.4 1,357.0 1,426.3 1,501.2 1,579.9 1,660.7
Refundable Credits ($b) 80.3 79.4 78.8 78.0 79.5 81.4 83.5 85.7 87.9 89.9
Refundable Credits ($b) 80.4 79.4 78.9 78.1 79.5 81.4 83.5 85.7 87.9 90.0
Nonrefundable Credits ($b) 32.4 32.2 32.6 33.0 33.0 33.0 33.0 32.9 32.8 32.7
Reform Surtaxes ($b) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Other Taxes ($b) 6.1 7.1 7.1 7.5 8.0 8.6 9.2 9.8 10.4 11.0
Ind Income Tax ($b) 978.7 994.3 1,028.7 1,101.5 1,180.9 1,251.3 1,319.0 1,392.3 1,469.6 1,549.0
Ind Income Tax ($b) 978.6 994.3 1,028.7 1,101.5 1,180.9 1,251.2 1,319.0 1,392.3 1,469.6 1,549.0
Payroll Taxes ($b) 999.4 1,031.5 1,074.0 1,133.9 1,192.6 1,247.6 1,300.3 1,356.4 1,417.5 1,482.5
Combined Liability ($b) 1,978.1 2,025.8 2,102.8 2,235.5 2,373.6 2,498.9 2,619.3 2,748.7 2,887.1 3,031.5
With Income Tax <= 0 (#m) 73.5 72.5 72.8 72.7 73.2 73.6 74.2 74.8 75.4 75.9
Combined Liability ($b) 1,978.0 2,025.8 2,102.7 2,235.4 2,373.5 2,498.8 2,619.2 2,748.6 2,887.1 3,031.4
With Income Tax <= 0 (#m) 73.5 72.5 72.8 72.7 73.2 73.7 74.3 74.8 75.4 75.9
With Combined Tax <= 0 (#m) 48.8 48.3 48.6 48.7 49.1 49.5 49.9 50.3 50.8 51.2
2 changes: 1 addition & 1 deletion taxcalc/tests/pufcsv_mtr_expect.txt
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Original file line number Diff line number Diff line change
Expand Up @@ -18,7 +18,7 @@ PTAX and ITAX mtr histogram bin counts for e00300:
249087 : 0 0 0 0 59706 78469 48350 32495 29225 842
PTAX and ITAX mtr histogram bin counts for e00400:
249087 : 249087 0 0 0 0 0 0 0 0 0
249087 : 0 0 0 0 233663 8606 6684 106 27 1
249087 : 0 0 0 0 244717 4073 293 4 0 0
PTAX and ITAX mtr histogram bin counts for e00600:
249087 : 249087 0 0 0 0 0 0 0 0 0
249087 : 0 0 0 0 59706 78469 48350 32495 29225 842
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58 changes: 29 additions & 29 deletions taxcalc/tests/test_utils.py
View file
Original file line number Diff line number Diff line change
Expand Up @@ -269,17 +269,17 @@ def test_create_tables(cps_subsample):
result_type='weighted_sum')
assert isinstance(dist, pd.DataFrame)
expected = [0,
-58122959,
-69644449,
-67116585,
47133880,
186484505,
300964154,
525599694,
853149215,
1490980322,
-58123243,
-69694267,
-67181494,
47113612,
186460706,
300606405,
525592811,
853135573,
1490980249,
6751954525,
9961382302,
9960844878,
1541661847,
2070553973,
3139738705]
Expand Down Expand Up @@ -335,17 +335,17 @@ def test_create_tables(cps_subsample):
for val in dist[tabcol].values:
print('{:.0f},'.format(val))
expected = [0,
782122416,
2478134056,
3682019346,
4789142820,
6179678305,
7842560545,
10063413839,
12700737393,
16714200777,
782122701,
2478183874,
3682084255,
4789163087,
6179702104,
7842918294,
10063420722,
12700751035,
16714200850,
34582837753,
99814847249,
99815384674,
11476106014,
13555463283,
9551268456]
Expand All @@ -363,18 +363,18 @@ def test_create_tables(cps_subsample):
result_type='weighted_sum')
assert isinstance(dist, pd.DataFrame)
expected = [0,
-46738401,
-83257646,
-56815812,
32360096,
201111211,
710727824,
914390328,
2944626799,
-46738685,
-83307439,
-56890405,
32347721,
201050742,
710401700,
914376616,
2944626727,
2600275783,
919111563,
1825590555,
9961382302]
9960844878]
tabcol = 'iitax'
if not np.allclose(dist[tabcol], expected,
atol=0.5, rtol=0.0):
Expand Down

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