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Replace use of two cmbtp_* variables with a single cmbtp variable #1077

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Nov 22, 2016
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Replace use of two cmbtp_* variables with a single cmbtp variable #1077

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a8cfee9
Replace cmbtp_* vars with single cmbtp variable.
martinholmer Nov 21, 2016
c9e3e20
Update various test results now that using single cmbpt variable.
martinholmer Nov 21, 2016
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38 changes: 19 additions & 19 deletions taxcalc/comparison/reform_results.txt
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Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -50,7 +50,7 @@ Tax-Calculator,0.1,0.1,0.1,0.1
EXEMPTION
""
Increase personal and dependent exemption amount by 1000
Tax-Calculator,-32.8,-32.2,-33.3,-34.5
Tax-Calculator,-32.7,-32.1,-33.2,-34.4
""
Increase personal exemption phaseout starting AGI by 10,000
Tax-Calculator,-0.1,-0.1,-0.1,-0.1
Expand All @@ -61,39 +61,39 @@ Tax-Calculator,0.2,0.2,0.2,0.2
STANDARD DEDUCTION
""
Increase standard deduction by 100
Tax-Calculator,-1.0,-1.1,-1.1,-1.1
Tax-Calculator,-1.0,-1.0,-1.1,-1.1
""
Increase additional standard deduction for aged and blind by 100
Tax-Calculator,-0.2,-0.3,-0.3,-0.3
""
ITEMIZED DEDUCTION
""
Real Estate
Tax-Calculator,35.7,37.8,39.8,41.8
Tax-Calculator,35.7,37.9,39.8,41.9
Tax Expenditure,34,36,39,41
""
Home Mortgage
Tax-Calculator,80.4,87.7,94.5,101.3
Tax-Calculator,82.6,90.0,96.9,103.7
Tax Expenditure,75,82,88,93
""
Both real estate and state and local
Tax-Calculator,99.3,105.6,111.4,117.6
Tax-Calculator,99.7,106.0,111.8,118.0
Tax Expenditure,75,82,88,93
""
State & Local
Tax-Calculator,64.3,67.9,71.4,75.0
Tax-Calculator,64.4,68.0,71.5,75.1
Tax Expenditure,59,63,67,71
""
Medical
Tax-Calculator,9.4,10.3,9.9,10.7
Tax-Calculator,9.5,10.3,9.9,10.7
Tax Expenditure,11,12,13,14
""
Casualty
Tax-Calculator,0.4,0.5,0.5,0.5
Tax Expenditure,0,0,0,0
""
Charitable
Tax-Calculator,43.2,45.8,48.2,50.9
Tax-Calculator,44.4,46.9,49.4,52.1
Tax Expenditure,46,47,48,50
""
Decrease AGI floor for miscellaneous expenses by 1 pts
Expand All @@ -109,13 +109,13 @@ Increase Itemized Deduction phaseout rate by 1 pts
Tax-Calculator,3.6,3.8,4.0,4.1
""
limit the tax value of ID to 6% of AGI
Tax-Calculator,19.6,21.0,22.2,23.7
Tax-Calculator,20.0,21.4,22.7,24.2
Budget Options,11,9,8,7
""
CAPITAL GAIN
""
Increase long term cap gain and dividends tax rates by 2 percentage, no behavioral response
Tax-Calculator,13.3,13.7,13.9,14.1
Tax-Calculator,13.4,13.7,13.9,14.1
""
Increase long term cap gain and dividends tax rates by 2 percentage, BE_cg elasticity assumed to be -3.67
Tax-Calculator,3.4,3.5,3.6,3.7
Expand All @@ -124,15 +124,15 @@ Budget Options,5,5,5,6
REGULAR TAXES
""
Increase each bracket rate by 1%
Tax-Calculator,56.2,58.7,61.5,64.0
Tax-Calculator,56.1,58.5,61.3,63.8
Budget Options,56,60,65,69
""
Increase top 4 rates by 1%
Tax-Calculator,11.8,12.3,13.0,13.4
Tax-Calculator,11.7,12.2,12.9,13.3
Budget Options,11,12,14,15
""
Increase top 2 rates by 1%
Tax-Calculator,7.4,7.6,8.0,8.3
Tax-Calculator,7.4,7.6,8.0,8.2
Budget Options,7,8,9,10
""
Alternative Minimum Tax
Expand All @@ -143,25 +143,25 @@ Tax-Calculator,-1.0,-0.8,-0.9,-0.9
Alternative Minimum Tax
""
Increase exemption phaseout starting AMTI by 10,000
Tax-Calculator,-2.3,-2.3,-2.5,-2.6
Tax-Calculator,-2.4,-2.4,-2.5,-2.7
""
Alternative Minimum Tax
""
Increase exemption phaseout rate by 2 pts
Tax-Calculator,2.4,2.6,2.7,2.9
Tax-Calculator,2.5,2.7,2.8,3.0
""
Alternative Minimum Tax
""
Increase AMT rate under the surtax threshold by 2 pts
Tax-Calculator,24.8,26.6,28.3,29.9
Tax-Calculator,26.0,27.8,29.5,31.1
""
Alternative Minimum Tax
""
Increase AMT rate above the surtax threshold by 2 pts
Tax-Calculator,8.1,8.7,9.2,9.7
Tax-Calculator,8.4,9.0,9.5,10.0
""
Increase AMT surtax threshold by 10,000
Tax-Calculator,-0.4,-0.5,-0.5,-0.5
Tax-Calculator,-0.5,-0.5,-0.5,-0.5
""
NONREFUNDABLE CREDIT
""
Expand Down Expand Up @@ -216,5 +216,5 @@ Tax-Calculator,-111.7,-112.1,-114.3,-117.7
FAIR SHARE TAX
""
Increase FST rate from zero to 0.30 beginning in 2017
Tax-Calculator,30.2,30.9,31.3,32.1
Tax-Calculator,30.1,30.8,31.2,32.1
Tax Foundation: 321 ten-year(2016-25) static estimate
24 changes: 3 additions & 21 deletions taxcalc/functions.py
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Original file line number Diff line number Diff line change
Expand Up @@ -690,8 +690,7 @@ def AGIsurtax(c00100, MARS, AGI_surtax_trt, AGI_surtax_thd, _taxbc, _surtax):
@iterate_jit(nopython=True)
def AMT(e07300, dwks13, _standard, f6251, c00100, c18300, _taxbc,
c04470, c17000, c20800, c21040, e24515, MARS, _sep, dwks19,
dwks14, c05700, e62900, e00700, dwks10, age_head, _earned,
cmbtp_itemizer, cmbtp_standard,
dwks14, c05700, e62900, e00700, dwks10, age_head, _earned, cmbtp,
KT_c_Age, AMT_brk1, AMT_thd_MarriedS,
AMT_em, AMT_prt, AMT_rt1, AMT_rt2,
AMT_Child_em, AMT_em_ps, AMT_em_pe,
Expand All @@ -708,20 +707,12 @@ def AMT(e07300, dwks13, _standard, f6251, c00100, c18300, _taxbc,
# pylint: disable=too-many-statements,too-many-branches
# Form 6251, Part I
if _standard == 0.0:
if f6251 == 1:
cmbtp = cmbtp_itemizer
else:
cmbtp = 0.
c62100 = (c00100 - e00700 - c04470 +
max(0., min(c17000, 0.025 * c00100)) +
c18300 + c20800 - c21040)
if _standard > 0.0:
if f6251 == 1:
cmbtp = cmbtp_standard
else:
cmbtp = 0.
c62100 = c00100 - e00700
c62100 += cmbtp
c62100 += cmbtp # add income not in AGI but considered income for AMT
if MARS == 3 or MARS == 6:
amtsepadd = max(0.,
min(AMT_thd_MarriedS, 0.25 * (c62100 - AMT_em_pe)))
Expand Down Expand Up @@ -1419,8 +1410,7 @@ def LumpSumTax(DSI, _num, XTOT,

@iterate_jit(nopython=True)
def ExpandIncome(c00100, ptax_was, e02400, c02500,
c02900_in_ei, e00400, invinc_agi_ec,
f6251, _standard, cmbtp_itemizer, cmbtp_standard,
c02900_in_ei, e00400, invinc_agi_ec, cmbtp,
_expanded_income):
"""
ExpandIncome function calculates and returns _expanded_income.
Expand All @@ -1429,14 +1419,6 @@ def ExpandIncome(c00100, ptax_was, e02400, c02500,
employer_fica_share = 0.5 * ptax_was
# compute OASDI benefits not included in AGI
non_taxable_ss_benefits = e02400 - c02500
# compute Form 6251 items not in AGI but added into AMT taxable income
if f6251 == 1:
if _standard == 0.0:
cmbtp = cmbtp_itemizer
else:
cmbtp = cmbtp_standard
else:
cmbtp = 0.
# compute expanded income as AGI plus several additional amounts
_expanded_income = (c00100 + # adjusted gross income
c02900_in_ei + # ajustments to AGI
Expand Down
6 changes: 2 additions & 4 deletions taxcalc/records.py
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Original file line number Diff line number Diff line change
Expand Up @@ -118,8 +118,7 @@ class instance: Records
'e58990',
'e62900',
'p87521', 'e87530',
'MARS', 'MIDR', 'RECID', 'filer',
'cmbtp_standard', 'cmbtp_itemizer',
'MARS', 'MIDR', 'RECID', 'filer', 'cmbtp',
'age_head', 'age_spouse', 'blind_head', 'blind_spouse',
'nu13', 'elderly_dependent',
's006', 'nu05'])
Expand Down Expand Up @@ -354,8 +353,7 @@ def _blowup(self, year):
self.e62900 *= ATXPY
self.e87530 *= ATXPY
self.p87521 *= ATXPY
self.cmbtp_itemizer *= ATXPY
self.cmbtp_standard *= ATXPY
self.cmbtp *= ATXPY

def _read_data(self, data, exact_calcs):
"""
Expand Down
24 changes: 12 additions & 12 deletions taxcalc/tests/pufcsv_agg_expect.txt
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Original file line number Diff line number Diff line change
@@ -1,20 +1,20 @@
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Returns (#m) 162.9 165.2 167.7 170.1 172.4 174.1 175.6 177.1 178.4 179.8
AGI ($b) 9,160.6 9,697.4 10,079.4 10,507.8 10,960.8 11,406.5 11,828.8 12,284.2 12,786.1 13,327.2
Itemizers (#m) 42.4 43.0 43.8 44.8 45.4 46.0 46.5 47.1 47.5 48.1
Itemized Deduction ($b) 1,111.2 1,156.5 1,219.9 1,290.4 1,351.9 1,426.2 1,501.2 1,580.5 1,662.0 1,749.6
Standard Deduction Filers (#m) 108.1 109.4 110.9 112.2 113.6 114.4 115.1 115.8 116.3 116.8
Standard Deduction ($b) 926.7 953.7 983.1 995.8 1,023.1 1,055.6 1,087.4 1,121.4 1,155.5 1,191.4
Itemizers (#m) 42.7 43.3 44.2 45.1 45.8 46.3 46.8 47.4 47.9 48.4
Itemized Deduction ($b) 1,123.3 1,169.0 1,232.9 1,303.6 1,365.6 1,440.5 1,515.7 1,595.4 1,677.4 1,765.6
Standard Deduction Filers (#m) 107.8 109.1 110.6 111.9 113.3 114.1 114.8 115.5 116.0 116.5
Standard Deduction ($b) 923.1 949.9 979.3 992.0 1,019.1 1,051.6 1,083.5 1,117.4 1,151.4 1,187.2
Personal Exemption ($b) 1,117.6 1,139.7 1,165.9 1,191.4 1,218.1 1,254.5 1,290.8 1,329.3 1,368.1 1,408.6
Taxable Income ($b) 6,444.7 6,914.1 7,179.7 7,502.2 7,846.2 8,159.5 8,450.4 8,763.1 9,123.0 9,514.7
Regular Tax ($b) 1,395.4 1,522.6 1,573.4 1,645.2 1,721.7 1,787.3 1,846.3 1,912.2 1,990.4 2,076.4
AMT Income ($b) 8,571.7 9,081.6 9,428.1 9,815.0 10,233.6 10,636.8 11,016.4 11,426.5 11,881.5 12,372.6
AMT Liability ($b) 31.3 32.8 34.5 36.7 38.8 41.0 43.2 45.6 48.1 51.0
AMT Filers (#m) 4.2 4.4 4.6 4.9 5.1 5.2 5.4 5.5 5.7 5.9
Tax before Credits ($b) 1,338.3 1,437.0 1,491.1 1,562.5 1,639.4 1,705.4 1,765.7 1,831.3 1,908.4 1,992.8
Taxable Income ($b) 6,436.3 6,905.5 7,170.7 7,493.1 7,836.7 8,149.5 8,440.1 8,752.5 9,112.1 9,503.3
Regular Tax ($b) 1,392.7 1,519.8 1,570.4 1,642.2 1,718.6 1,784.0 1,842.9 1,908.6 1,986.7 2,072.6
AMT Income ($b) 8,580.3 9,090.6 9,437.3 9,824.1 10,242.9 10,646.3 11,026.0 11,436.4 11,891.5 12,382.8
AMT Liability ($b) 34.4 36.0 37.8 40.1 42.3 44.7 47.0 49.5 52.1 55.1
AMT Filers (#m) 4.3 4.5 4.7 5.0 5.2 5.3 5.5 5.6 5.8 6.0
Tax before Credits ($b) 1,338.8 1,437.6 1,491.7 1,563.1 1,640.0 1,706.0 1,766.3 1,831.9 1,909.0 1,993.4
Refundable Credits ($b) 100.3 100.8 101.6 100.7 100.9 101.9 102.9 104.0 104.9 105.9
Nonrefundable Credits ($b) 71.6 71.7 72.1 72.7 74.1 74.9 75.3 76.2 77.1 78.0
Reform Surtaxes ($b) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Ind Income Tax ($b) 1,192.6 1,297.4 1,350.2 1,422.8 1,499.0 1,564.0 1,623.7 1,688.3 1,764.8 1,848.9
Ind Income Tax ($b) 1,193.1 1,298.0 1,350.8 1,423.4 1,499.6 1,564.6 1,624.3 1,688.9 1,765.5 1,849.6
Payroll Taxes ($b) 919.6 961.9 1,003.7 1,045.3 1,093.9 1,141.4 1,186.7 1,233.7 1,284.4 1,338.8
Combined Liability ($b) 2,112.2 2,259.2 2,353.8 2,468.1 2,592.9 2,705.4 2,810.3 2,921.9 3,049.2 3,187.7
Combined Liability ($b) 2,112.8 2,259.8 2,354.4 2,468.7 2,593.5 2,706.0 2,810.9 2,922.6 3,049.9 3,188.4
30 changes: 15 additions & 15 deletions taxcalc/tests/pufcsv_mtr_expect.txt
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Original file line number Diff line number Diff line change
Expand Up @@ -6,46 +6,46 @@ ITAX mtr histogram bin edges:
[-1.0, -0.3, -0.2, -0.1, 0.0, 0.1, 0.2, 0.3, 0.4, 0.5, 1.0]
PTAX and ITAX mtr histogram bin counts for e00200p:
219814 : 0 31950 0 0 0 0 0 183680 4184 0
219814 : 4592 95 1848 8822 39165 68532 46052 27854 22179 675
219814 : 4592 95 1848 8822 39168 68536 46096 27860 22090 707
PTAX and ITAX mtr histogram bin counts for e00900p:
219814 : 14116 29235 0 0 0 0 0 176463 0 0
219814 : 4592 95 1844 8698 52621 57684 52356 25720 15906 298
219814 : 4592 95 1844 8698 52623 57687 52407 25672 15888 308
PTAX and ITAX mtr histogram bin counts for e00300:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 0 0 53603 69518 42717 27634 25652 690
219814 : 0 0 0 0 53604 69521 42685 27859 25423 722
PTAX and ITAX mtr histogram bin counts for e00400:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 0 0 205699 7875 6101 102 29 8
219814 : 0 0 0 0 205699 7876 6100 102 29 8
PTAX and ITAX mtr histogram bin counts for e00600:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 0 0 53603 69518 42717 27634 25652 690
219814 : 0 0 0 0 53604 69521 42685 27859 25423 722
PTAX and ITAX mtr histogram bin counts for e00650:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 6 66 124148 43415 51147 618 390 24
219814 : 0 0 10 68 124169 43294 51254 598 397 24
PTAX and ITAX mtr histogram bin counts for e01400:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 0 0 53605 69551 46017 28181 21785 675
219814 : 0 0 0 0 53606 69554 46063 28185 21699 707
PTAX and ITAX mtr histogram bin counts for e01700:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 0 0 53612 69545 46017 28180 21785 675
219814 : 0 0 0 0 53613 69548 46063 28184 21699 707
PTAX and ITAX mtr histogram bin counts for e02000:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 0 0 53603 69518 42717 27634 25652 690
219814 : 0 0 0 0 53604 69521 42685 27859 25423 722
PTAX and ITAX mtr histogram bin counts for e02400:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 0 0 96405 40967 52016 29548 772 106
219814 : 0 0 0 0 96408 40967 52208 29319 800 112
PTAX and ITAX mtr histogram bin counts for p22250:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 0 0 75998 67235 40964 20474 14735 408
219814 : 0 0 0 0 75998 67235 40955 20604 14602 420
PTAX and ITAX mtr histogram bin counts for p23250:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 2 44 141925 37910 34626 2228 3032 47
219814 : 0 0 4 44 141931 37845 34687 2234 3020 49
PTAX and ITAX mtr histogram bin counts for e18500:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 22494 23531 18802 6444 148543 0 0 0 0 0
219814 : 22519 23533 18846 7093 147823 0 0 0 0 0
PTAX and ITAX mtr histogram bin counts for e19200:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 31866 27874 18869 5230 135975 0 0 0 0 0
219814 : 33531 29587 19058 5297 132341 0 0 0 0 0
PTAX and ITAX mtr histogram bin counts for e26270:
219814 : 219814 0 0 0 0 0 0 0 0 0
219814 : 0 0 0 0 53605 69551 46017 28181 21785 675
219814 : 0 0 0 0 53606 69554 46063 28185 21699 707
3 changes: 1 addition & 2 deletions taxcalc/var_labels.txt
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Original file line number Diff line number Diff line change
Expand Up @@ -2,8 +2,7 @@ AGE_HEAD = Age in years of taxpayer (i.e., primary filer)
AGE_SPOUSE = Age in years of spouse (i.e., secondary filer if present)
BLIND_HEAD = zero/one indicator for taxpayer (i.e., primary filer)
BLIND_SPOUSE = zero/one indicator for spouse (i.e., secondary filer if present)
CMBTP_ITEMIZER = imputed extra AMT deductions for itemized-deduction filers
CMBTP_STANDARD = imputed extra AMT deductions for standard-deduction filers
CMBTP = estimate of income included in AMT taxable income but not in AGI
DSI = 1 if taxpayer claimed as a dependent on another tax return; otherwise 0
E00200 = Salaries, wages, and tips for filing unit
E00200P = Salaries, wages, and tips for taxpayer
Expand Down