Merge pull request #2169 from martinholmer/itexp-validation

Add assumption set c to taxsim_input.py

taxcalc/calcfunctions.py

@@ -1117,15 +1117,15 @@ def F2441(MARS, earned_p, earned_s, f2441, CDCC_c, e32800,
     """
     Calculates Form 2441 child and dependent care expense credit, c07180.
     """
+    # credit for at most two cared-for individuals and for actual expenses
+    max_credit = min(f2441, 2) * CDCC_c
+    c32800 = max(0., min(e32800, max_credit))
+    # credit is limited to minimum of individuals' earned income
     c32880 = earned_p  # earned income of taxpayer
     if MARS == 2:
-        c32890 = earned_s  # earned income of spouse, if present
+        c32890 = earned_s  # earned income of spouse when present
     else:
         c32890 = earned_p
-    dclim = min(f2441, 2) * CDCC_c
-    # care expenses are limited by policy
-    c32800 = max(0., min(e32800, dclim))
-    # credit is limited to minimum of individuals' earned income
     c33000 = max(0., min(c32800, min(c32880, c32890)))
     # credit is limited by AGI-related fraction
     if exact == 1:  # exact calculation as on tax forms

taxcalc/validation/taxsim/README.md

@@ -55,3 +55,7 @@ federal income tax or because they specify rent paid that does not
 affect federal income tax liability.  Three of the remaining four
 input variables are itemized expense amounts and the fourth is
 child-care expenses. (This is the b17 assumption set.)
+
+**2018-12-12** : Same results for a 2017 INPUT file that specifies all
+the non-state TAXSIM-27 input variables to be randomly generated
+values.  (This is the c17 assumption set.)

taxcalc/validation/taxsim/c17.taxdiffs-expect

@@ -0,0 +1,10 @@
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]=  9    109      0      0.90 [88]
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]= 16   7409      0 -23986.50 [29904]
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]= 17     28      0  71000.00 [17757]
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]= 18     28      0 -49350.00 [14030]
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]= 22     23      0  -3405.00 [14083]
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]= 24     19      0   -935.00 [89283]
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]= 26     28      0 -40000.00 [17757]
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]= 27   1674   1674     -0.01 [21806]
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]= 28   2593   2565  -3405.00 [14083]
+TAXDIFF:ovar,#diffs,#smdiffs,maxdiff[id]=  4   1053   1053     -0.01 [20]

taxcalc/validation/taxsim/taxcalc.sh

@@ -30,12 +30,24 @@ fi
 L=${LYY_FN:0:1}    
 YY=${LYY_FN:1:2}
 python prepare_taxcalc_input.py $LYY_FN $LYY_FN.csv
+if [[ $? -ne 0 ]]; then
+    echo "ERROR: prepare_taxcalc_input.py failed"
+    exit 1
+fi
 # ... calculate Tax-Calculator output
 tc $LYY_FN.csv 20$YY --reform taxsim_emulation.json --dump
+if [[ $? -ne 0 ]]; then
+    echo "ERROR: taxcalc package is not available"
+    exit 1
+fi
 mv $LYY_FN-$YY-#-taxsim_emulation-#.csv $LYY_FN.out.csv
 rm -f $LYY_FN-$YY-#-taxsim_emulation-#-doc.text
 # ... convert Tax-Calculator output to Internet-TAXSIM-27-format
 python process_taxcalc_output.py $LYY_FN.out.csv $LYY_FN.out-taxcalc
+if [[ $? -ne 0 ]]; then
+    echo "ERROR: process_taxcalc_output.py failed"
+    exit 1
+fi
 # ... delete intermediate input and output files if not saving files
 if [[ $SAVE == false ]]; then
     rm -f $LYY_FN.csv

taxcalc/validation/taxsim/taxsim_emulation.json

@@ -35,6 +35,10 @@
 //     income takes a filing unit above the ceiling.
 //     (This change was introduced for assumption set b and higher.)
 //
+// (5) _AMT_CG_brk2 for MARS=4 = 444500 (rather than 444550)
+//     This seems to be a typo in TAXSIM-27 source code.
+//     (This change was introduced for assumption set c and higher.)
+//
 {
     "policy": {
 
@@ -44,7 +48,9 @@
 
         "_AMT_child_em_c_age": {"2013": [24]},
 
-        "_EITC_excess_InvestIncome_rt": {"2013": [1.0]}
+        "_EITC_excess_InvestIncome_rt": {"2013": [1.0]},
+
+        "_AMT_CG_brk2": {"2017": [[418400, 470700, 235350, 444500, 470700]]}
 
     }
 }

taxcalc/validation/taxsim/taxsim_input.py

@@ -109,13 +109,14 @@ def assumption_set(year, letter):
         adict['max_pnben'] = 0  # TAXSIM ivar 19
         adict['max_ssben'] = 0  # TAXSIM ivar 20
         adict['max_uiben'] = 0  # TAXSIM ivar 21
-        # itemized and childcare expense amounts (all zero):
+        # childcare expense amount (all zero):
+        adict['max_ccexp'] = 0  # TAXSIM ivar 26
+        # itemized expense amounts (all zero):
         adict['max_ided_proptax'] = 0  # TAXSIM ivar 24
         adict['max_ided_nopref'] = 0  # TAXSIM ivar 25
-        adict['max_ccexp'] = 0  # TAXSIM ivar 26
         adict['max_ided_mortgage'] = 0  # TAXSIM ivar 27
         # end if letter in VALID_LETTERS
-    if letter == 'b':  # <=====================================================
+    if letter in ['b', 'c']:  # <==============================================
         # non-labor income:
         adict['max_divinc'] = 20  # TAXSIM ivar 13
         adict['max_intinc'] = 20  # TAXSIM ivar 14
@@ -132,10 +133,9 @@ def assumption_set(year, letter):
         # childcare expense amount:
         adict['max_ccexp'] = 10  # TAXSIM ivar 26
         # itemized expense amounts:
-        # adict['max_ided_proptax'] = 0  # TAXSIM ivar 24
-        # adict['max_ided_nopref'] = 0  # TAXSIM ivar 25
-        # adict['max_ccexp'] = 15  # TAXSIM ivar 26
-        # adict['max_ided_mortgage'] = 0  # TAXSIM ivar 27
+        adict['max_ided_proptax'] = 30  # TAXSIM ivar 24
+        adict['max_ided_nopref'] = 10  # TAXSIM ivar 25
+        adict['max_ided_mortgage'] = 40  # TAXSIM ivar 27
     return adict
 
 

taxcalc/validation/taxsim/test.sh

@@ -32,16 +32,24 @@ fi
 L=${LYY:0:1}    
 YY=${LYY:1:2}
 python taxsim_input.py 20$YY $L > $LYY.in
+if [[ $? -ne 0 ]]; then
+    echo "ERROR: taxsim_input.py failed"
+    exit 1
+fi
 # (2) generate TAXSIM-27-formatted output using Tax-Calculator tc CLI
 ./taxcalc.sh $LYY.in $SAVE
+if [[ $? -ne 0 ]]; then
+    echo "ERROR: taxcalc.sh failed"
+    exit 1
+fi
 # (3) generate tax differences
 # ... unzip TAXSIM-27 OUTPUT for specified INPUT
 unzip -oq output-taxsim.zip $LYY.in.out-taxsim
 # ... compare Tax-Calculator OUTPUT and TAXSIM-27 OUTPUT files
 tclsh taxdiffs.tcl $LYY.in.out-taxcalc $LYY.in.out-taxsim > $LYY.taxdiffs-actual
-RC=$?
-if [[ $RC -ne 0 ]]; then
-   exit $RC
+if [[ $? -ne 0 ]]; then
+    echo "ERROR: taxdiffs.tcl failed"
+    exit 1
 fi
 # check for difference between LYY.taxdiffs-actual and LYY.taxdiffs-expect
 diff --brief $LYY.taxdiffs-actual $LYY.taxdiffs-expect