Merge branch 'master' of github.com:PSLmodels/Tax-Calculator

conda.recipe/meta.yaml

@@ -18,7 +18,8 @@ requirements:
     - behresp
     - aiohttp
     - curl
-
+    - openpyxl
+
   run:
     - python
     - "numpy>=1.14"
@@ -30,6 +31,7 @@ requirements:
     - behresp
     - aiohttp
     - curl
+    - openpyxl
 
 test:
   commands:

environment.yml

@@ -19,6 +19,7 @@ dependencies:
 - coverage
 - "paramtools>=0.18.0"
 - behresp
+- openpyxl
 - pip
 - pip:
     - jupyter-book

taxcalc/validation/taxsim35/Differences_Explained.md

@@ -0,0 +1,21 @@
+# Explanations of known differences between Tax-Calculator and TAXSIM-35
+
+This document explains the sources of known differences (that exceed $1) between Tax-Calculator and TAXSIM-35.  Numerical differences are noted in the {letter}{year}-taxdiffs-actual.csv files in this directory.
+
+## 2017
+* No differences greater than $1 (though one obs with an marginal tax rate differences of 7.65 percent)
+
+## 2018
+* No differences greater than $1.
+
+
+## 2019
+* There is one record in the "a" file with a difference in the EITC amount of $196.22.  This record is of a single, 19 year old filer.  This person is below the age of 25 and therefore should receive $0 EITC, which is what Tax-Calculator reports.  TAXSIM-35 does not recognize this age threshold and incorrectly assigns this person $196.22 in EITC.
+* The same record has a marginal tax rate difference of 7.65 percent, which is the phase in rate for the EITC and thus related to the above issue.
+
+## 2020
+* Numerous records in the test files with differences in the recorvery rebate credit amount (RRC). The reasons TAXSIM-35 shows different results vary and include: TAXSIM-35 not counting qualifying children (e.g., file "a", id 7);  TAXSIM-35 not differentiating single/head of household filing status (e.g., file "a",id 31); and TAXSIM-35 not counting Economic Impat Payment 2 (e.g., file "a",id 33); TAXSIM-35 counts wrong number of child (e.g., file "a",id 59). Note that some of these are not errors per se, but can be related to different variable inputs in the two models.
+
+
+## 2021
+* In 2021, the Additional Child Tax Credit (ACTC), which historically was the refundable portion of the CTC, was subsumbed by the refundability of the CTC more broadly with the ARPA. Tax-Calculator and TAXSIM-35 handle this differnetly in their model output.  Tax-Calculator keeps only the ACTC amount in the variable `c11070`, which is $0 for all filers in 2021.  On the other hand, TAXSIM-35 reports the refundable amount of the CTC (whih is equivalent to the ACTC in most years, but not 2021).  Hence, we can expect differences in these two models due to different definitions of output variables in that year.  The file `process_taxcalc_output.py` makes and adjustment for 2021 to make the output from both models more comparable.

taxcalc/validation/taxsim35/expected_differences/a17-taxdiffs-expect.csv

@@ -0,0 +1,25 @@
+,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
+iitax,2,0.5099999999999909,787,459.49,460.0
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,0,0.0,no diff,no diff,no diff
+mtr_inctax,1,-7.649999999999999,787,17.65,10.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,0,0.0,no diff,no diff,no diff
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,57,3.637978807091713e-12,806,16601.76,16601.760000000002
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,0,0.0,no diff,no diff,no diff
+taxbc,6,-0.010000000009313226,217,93239.71,93239.7
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,0,0.0,no diff,no diff,no diff
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,1,-0.51,787,0.51,0.0
+c62100,0,0.0,no diff,no diff,no diff
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,1,-1.4551915228366852e-11,362,65620.21,65620.20999999999
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/a18-taxdiffs-expect.csv

@@ -0,0 +1,25 @@
+,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
+iitax,1,-0.009999999999990905,499,-97.48,-97.49
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,0,0.0,no diff,no diff,no diff
+mtr_inctax,0,0.0,no diff,no diff,no diff
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,0,0.0,no diff,no diff,no diff
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,0,0.0,no diff,no diff,no diff
+taxbc,0,0.0,no diff,no diff,no diff
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,0,0.0,no diff,no diff,no diff
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,1,0.009999999999990905,499,97.48,97.49
+c62100,0,0.0,no diff,no diff,no diff
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,0,0.0,no diff,no diff,no diff
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/a19-taxdiffs-expect.csv

@@ -0,0 +1,25 @@
+,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
+iitax,2,196.22,904,-196.22,0.0
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,0,0.0,no diff,no diff,no diff
+mtr_inctax,1,-7.65,904,7.65,0.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,0,0.0,no diff,no diff,no diff
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,0,0.0,no diff,no diff,no diff
+taxbc,0,0.0,no diff,no diff,no diff
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,0,0.0,no diff,no diff,no diff
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,2,-196.22,904,196.22,0.0
+c62100,0,0.0,no diff,no diff,no diff
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,0,0.0,no diff,no diff,no diff
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/expected_differences/a20-taxdiffs-expect.csv

@@ -0,0 +1,25 @@
+,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
+iitax,135,-4000.0,828,25257.0,21257.0
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,0,0.0,no diff,no diff,no diff
+mtr_inctax,62,5.0,14,24.0,29.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,0,0.0,no diff,no diff,no diff
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,0,0.0,no diff,no diff,no diff
+taxbc,0,0.0,no diff,no diff,no diff
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,0,0.0,no diff,no diff,no diff
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,1,0.009999999999990905,292,368.93,368.94
+c62100,0,0.0,no diff,no diff,no diff
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,0,0.0,no diff,no diff,no diff
+recovery_rebate_credit,133,4000.0,828,150.0,4150.0

taxcalc/validation/taxsim35/expected_differences/a21-taxdiffs-expect.csv

@@ -0,0 +1,25 @@
+,# of differing records,max_diff,max_diff_index,max_diff_taxsim_val,max_diff_taxcalc_val
+iitax,6,-1.5300000000006548,104,-9933.15,-9934.68
+statetax,0,0.0,no diff,no diff,no diff
+payrolltax,0,0.0,no diff,no diff,no diff
+mtr_inctax,1,80.1,150,30.9,111.0
+mtr_state,0,0.0,no diff,no diff,no diff
+c00100,0,0.0,no diff,no diff,no diff
+e02300,0,0.0,no diff,no diff,no diff
+c02500,0,0.0,no diff,no diff,no diff
+post_phase_out_pe,0,0.0,no diff,no diff,no diff
+phased_out_pe,0,0.0,no diff,no diff,no diff
+c21040,0,0.0,no diff,no diff,no diff
+c04470,0,0.0,no diff,no diff,no diff
+c04800,0,0.0,no diff,no diff,no diff
+taxbc,0,0.0,no diff,no diff,no diff
+exemption_surtax,0,0.0,no diff,no diff,no diff
+gen_tax_credit,0,0.0,no diff,no diff,no diff
+non_refundable_child_odep_credit,0,0.0,no diff,no diff,no diff
+c11070,0,0.0,no diff,no diff,no diff
+c07180,0,0.0,no diff,no diff,no diff
+eitc,6,1.5300000000000011,136,56.15,57.68
+c62100,0,0.0,no diff,no diff,no diff
+amt_liability,0,0.0,no diff,no diff,no diff
+iitax_before_credits_ex_AMT,0,0.0,no diff,no diff,no diff
+recovery_rebate_credit,0,0.0,no diff,no diff,no diff

taxcalc/validation/taxsim35/main_comparison.py

@@ -7,6 +7,11 @@
 import pandas as pd
 import tc_sims
 
+CUR_PATH = os.path.abspath(os.path.dirname(__file__))
+# check if directory exists, if not create it
+if not os.path.isdir(os.path.join(CUR_PATH, "actual_differences")):
+    os.mkdir(os.path.join(CUR_PATH, "actual_differences"))
+
 
 def main(letter, year):
     # (1) generate TAXSIM-35-formatted output using Tax-Calculator tc CLI
@@ -26,8 +31,6 @@ def main(letter, year):
         # skipinitialspace=True,
         index_col=0,
     )
-    print("tax sim head = ", taxsim_df.head())
-    print("tax calc head = ", taxcalc_df.head())
 
     taxsim_out_cols_map = {
         "taxsimid": "RECID",
@@ -99,7 +102,7 @@ def main(letter, year):
         # delim_whitespace=True,
         index_col=False,
     )
-    with pd.ExcelWriter(f"{letter}{year}differences.xlsx") as writer:
+    with pd.ExcelWriter(os.path.join(CUR_PATH, "actual_differences", f"{letter}{year}differences.xlsx")) as writer:
         # use to_excel function and specify the sheet_name and index
         # to store the dataframe in specified sheet
         taxsim_df.to_excel(writer, sheet_name="taxsim", index=False)
@@ -135,8 +138,9 @@ def main(letter, year):
     print(actual_df)
 
     # (3) check for difference between LYY.taxdiffs-actual and LYY.taxdiffs-expect
-    if os.path.isfile(f"{letter}{year}-taxdiffs-expect.csv"):
-        expect_df = pd.read_csv(f"{letter}{year}-taxdiffs-expect.csv", index_col=0)
+    expected_file_name = os.path.join(CUR_PATH, "expected_differences", f"{letter}{year}-taxdiffs-expect.csv")
+    if os.path.isfile(expected_file_name):
+        expect_df = pd.read_csv(expected_file_name, index_col=0)
 
         print(actual_df.eq(expect_df))
 
@@ -148,7 +152,7 @@ def main(letter, year):
         print("This EXPECT file doesn't exist.")
 
     # (4) Write the created df to *.taxdiffs-actual
-    actual_df.to_csv(f"{letter}{year}-taxdiffs-actual.csv")
+    actual_df.to_csv(os.path.join(CUR_PATH, "actual_differences", f"{letter}{year}-taxdiffs-actual.csv"))
 
 
 if __name__ == "__main__":

taxcalc/validation/taxsim35/process_taxcalc_output.py

@@ -118,5 +118,7 @@ def write_taxsim_formatted_output(filename, tcvar):
             "recovery_rebate_credit"
         ]
     ]
+    # better mapping of to how TAXSIM-35 handles refundalbe credits in 2021
+    tcvar.loc[tcvar["FLPDYR"] == 2021, "c11070"] = tcvar.loc[tcvar["FLPDYR"] == 2021, "non_refundable_child_odep_credit"]
     tcvar.round(decimals=2)
     tcvar.to_csv(filename)

taxcalc/validation/taxsim35/tests_35.py

@@ -18,9 +18,12 @@
     for year in years:
         main_comparison.main(letter, year)
 
-# clean up taxcalc files
-# keep taxsim files to avoid download again
+# clean up files
 for file in CUR_PATH:
     for file in glob.glob("*.out*") and glob.glob("*.in*"):
         if file.endswith("taxcalc"):
             os.remove(file)
+        if file.endswith("taxsim"):
+            os.remove(file)
+    for file in glob.glob("*.in"):
+        os.remove(file)