add (Tax change)/(Pre-reform after-tax income) to distributional tables

taxcalc/calculate.py

@@ -22,7 +22,8 @@
                                AmOppCreditParts, EducationTaxCredit,
                                NonrefundableCredits, C1040, IITAX,
                                BenefitSurtax, BenefitLimitation,
-                               FairShareTax, LumpSumTax, ExpandIncome)
+                               FairShareTax, LumpSumTax, ExpandIncome,
+                               AfterTaxIncome)
 from taxcalc.policy import Policy
 from taxcalc.records import Records
 from taxcalc.behavior import Behavior
@@ -217,6 +218,7 @@ def calc_all(self, zero_out_calc_vars=False):
         FairShareTax(self.policy, self.records)
         LumpSumTax(self.policy, self.records)
         ExpandIncome(self.policy, self.records)
+        AfterTaxIncome(self.policy, self.records)
 
     def increment_year(self):
         """

taxcalc/functions.py

@@ -1554,3 +1554,21 @@ def ExpandIncome(c00100, ptax_was, e02400, c02500,
                        employer_fica_share +
                        nontaxable_ubi)  # universal basic income
     return expanded_income
+
+
+@iterate_jit(nopython=True)
+def AfterTaxIncome(combined, expanded_income, aftertax_income):
+    """
+    Calculate after tax income
+
+    Parameters
+    ----------
+    combined: combined tax liability
+    expanded_income: expanded income
+
+    Returns
+    -------
+    aftertax_income: expanded_income - combined
+    """
+    aftertax_income = expanded_income - combined
+    return aftertax_income

taxcalc/records_variables.json

@@ -881,6 +881,11 @@
       "type": "float",
       "desc": "Marginal income tax rate (in percentage terms) on extra taxpayer earnings (e00200p)",
       "form": {}
-    }
+  },
+  "aftertax_income": {
+      "type": "float",
+      "desc": "After tax income. Equal to expanded_income - combined",
+      "form": {}
+  }
   }
 }

taxcalc/tests/test_utils.py

@@ -441,7 +441,8 @@ def test_diff_table_sum_row(puf_1991, weights_1991):
                                      groupby='small_income_bins')
     tdiff2 = create_difference_table(calc1.records, calc2.records,
                                      groupby='large_income_bins')
-    non_digit_cols = ['mean', 'perc_inc', 'perc_cut', 'share_of_change']
+    non_digit_cols = ['mean', 'perc_inc', 'perc_cut', 'share_of_change',
+                      'aftertax_perc']
     digit_cols = [x for x in tdiff1.columns.tolist() if
                   x not in non_digit_cols]
     assert np.allclose(tdiff1[digit_cols][-1:], tdiff2[digit_cols][-1:])

taxcalc/utils.py

@@ -25,7 +25,7 @@
     BOKEH_AVAILABLE = False
 
 
-STATS_COLUMNS = ['expanded_income', 'c00100', 'standard',
+STATS_COLUMNS = ['expanded_income', 'c00100', 'aftertax_income', 'standard',
                  'c04470', 'c04600', 'c04800', 'taxbc', 'c62100', 'c09600',
                  'c05800', 'othertaxes', 'refund', 'c07100', 'iitax',
                  'payrolltax', 'combined', 's006']
@@ -491,6 +491,7 @@ def create_difference_table(recs1, recs2, groupby,
     res2 = results(recs2)
     baseline_income_measure = income_measure + '_baseline'
     res2[baseline_income_measure] = res1[income_measure]
+    res2['aftertax_baseline'] = res1['aftertax_income']
     income_measure = baseline_income_measure
     if groupby == 'weighted_deciles':
         pdf = add_weighted_income_bins(res2, num_bins=10,
@@ -513,9 +514,13 @@ def create_difference_table(recs1, recs2, groupby,
     # Positive values are the magnitude of the tax increase
     # Negative values are the magnitude of the tax decrease
     res2['tax_diff'] = res2[income_to_present] - res1[income_to_present]
+    res2['aftertax_perc'] = res2['tax_diff'] / res2['aftertax_baseline']
     diffs = means_and_comparisons('tax_diff',
                                   pdf.groupby('bins', as_index=False),
                                   (res2['tax_diff'] * res2['s006']).sum())
+    aftertax_perc = pdf.groupby('bins', as_index=False).apply(weighted_mean,
+                                                              'aftertax_perc')
+    diffs['aftertax_perc'] = aftertax_perc
     sum_row = get_sums(diffs)[diffs.columns.values.tolist()]
     diffs = diffs.append(sum_row)  # pylint: disable=redefined-variable-type
     pd.options.display.float_format = '{:8,.0f}'.format
@@ -527,6 +532,9 @@ def create_difference_table(recs1, recs2, groupby,
     srs_change = ['{0:.2f}%'.format(val * 100)
                   for val in diffs['share_of_change']]
     diffs['share_of_change'] = pd.Series(srs_change, index=diffs.index)
+    srs_aftertax_perc = ['{0:.2f}%'.format(val * 100)
+                         for val in diffs['aftertax_perc']]
+    diffs['aftertax_perc'] = pd.Series(srs_aftertax_perc, index=diffs.index)
     # columns containing weighted values relative to the binning mechanism
     non_sum_cols = [col for col in diffs.columns
                     if 'mean' in col or 'perc' in col]