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Update documentation for 0.23.3
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martinholmer committed Dec 4, 2018
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2 changes: 1 addition & 1 deletion docs/cookbook.html
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Expand Up @@ -15,7 +15,7 @@ <h1 id="toc">Cookbook of Tested Recipes for Python Programming with
<p>This document tells you how to use Tax-Calculator, an open-source
federal income and payroll tax simulation model, in Python scripts
that you can run on your own computer. Note that these recipes
require Tax-Calculator release 0.23.2 or higher running on Python 3.6.
require Tax-Calculator release 0.23.3 or higher running on Python 3.6.
For other ways of using Tax-Calculator, see the
<a href="https://open-source-economics.github.io/Tax-Calculator/">
user documentation</a>, which this Cookbook assumes you have read.</p>
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114 changes: 58 additions & 56 deletions docs/cookbook/recipe00.res
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Expand Up @@ -57,91 +57,93 @@ Policy Reform Parameter Values by Year:
and above tax bracket 6.
baseline_value: 0.37

2020_CLP_itax_rev($B)= 1413.428
2020_REF_itax_rev($B)= 1410.783
2020_CLP_itax_rev($B)= 1413.016
2020_REF_itax_rev($B)= 1410.350

CLP diagnostic table:
2020
Returns (#m) 167.510
AGI ($b) 11946.468
Itemizers (#m) 31.030
Itemized Deduction ($b) 872.795
Standard Deduction Filers (#m) 136.480
Standard Deduction ($b) 2438.381
Itemizers (#m) 31.010
Itemized Deduction ($b) 872.625
Standard Deduction Filers (#m) 136.500
Standard Deduction ($b) 2438.664
Personal Exemption ($b) 0.000
Taxable Income ($b) 9126.239
Regular Tax ($b) 1574.257
AMT Income ($b) 11332.086
AMT Liability ($b) 1.827
AMT Filers (#m) 0.420
Tax before Credits ($b) 1576.084
Taxable Income ($b) 9126.134
Regular Tax ($b) 1574.241
AMT Income ($b) 11332.221
AMT Liability ($b) 1.424
AMT Filers (#m) 0.270
Tax before Credits ($b) 1575.665
Refundable Credits ($b) 78.598
Nonrefundable Credits ($b) 93.685
Nonrefundable Credits ($b) 93.678
Reform Surtaxes ($b) 0.000
Other Taxes ($b) 9.627
Ind Income Tax ($b) 1413.428
Ind Income Tax ($b) 1413.016
Payroll Taxes ($b) 1316.606
Combined Liability ($b) 2730.034
With Income Tax <= 0 (#m) 60.370
Combined Liability ($b) 2729.622
With Income Tax <= 0 (#m) 60.380
With Combined Tax <= 0 (#m) 39.230

REF diagnostic table:
2020
Returns (#m) 167.510
AGI ($b) 11946.468
Itemizers (#m) 30.950
Itemized Deduction ($b) 870.479
Standard Deduction Filers (#m) 136.560
Standard Deduction ($b) 2439.801
Itemizers (#m) 30.930
Itemized Deduction ($b) 870.301
Standard Deduction Filers (#m) 136.580
Standard Deduction ($b) 2440.094
Personal Exemption ($b) 327.446
Taxable Income ($b) 8879.741
Regular Tax ($b) 1569.188
AMT Income ($b) 11334.037
AMT Liability ($b) 1.785
AMT Filers (#m) 0.420
Tax before Credits ($b) 1570.973
Taxable Income ($b) 8879.640
Regular Tax ($b) 1569.174
AMT Income ($b) 11334.178
AMT Liability ($b) 1.359
AMT Filers (#m) 0.270
Tax before Credits ($b) 1570.532
Refundable Credits ($b) 81.346
Nonrefundable Credits ($b) 88.471
Nonrefundable Credits ($b) 88.463
Reform Surtaxes ($b) 0.000
Other Taxes ($b) 9.627
Ind Income Tax ($b) 1410.783
Ind Income Tax ($b) 1410.350
Payroll Taxes ($b) 1316.606
Combined Liability ($b) 2727.388
With Income Tax <= 0 (#m) 62.570
With Combined Tax <= 0 (#m) 39.560
Combined Liability ($b) 2726.956
With Income Tax <= 0 (#m) 62.590
With Combined Tax <= 0 (#m) 39.570

Extract of 2020 distribution table by baseline expanded-income decile:
funits(#m) itax1($b) itax2($b) aftertax_inc1($b) aftertax_inc2($b)
0-10n 0.00 0.000 0.000 0.000 0.000
0-10z 0.00 0.000 0.000 0.000 0.000
0-10p 16.75 -4.245 -4.611 162.909 163.274
10-20 16.75 -1.719 -2.795 413.273 414.349
20-30 16.75 3.487 2.255 551.395 552.627
30-40 16.75 9.901 8.217 679.030 680.715
40-50 16.75 18.877 16.549 836.851 839.180
50-60 16.75 32.449 29.390 1028.479 1031.538
60-70 16.75 61.434 57.505 1263.591 1267.519
70-80 16.75 106.685 101.378 1583.962 1589.269
80-90 16.75 213.758 205.507 2108.727 2116.977
90-100 16.75 972.801 997.387 4309.799 4285.212
ALL 167.51 1413.428 1410.783 12938.017 12940.662
90-95 8.38 214.466 210.146 1438.220 1442.539
95-99 6.70 327.052 326.021 1668.488 1669.519
0-10p 16.75 -4.253 -4.619 162.917 163.283
10-20 16.75 -1.739 -2.816 413.293 414.370
20-30 16.75 3.460 2.226 551.423 552.656
30-40 16.75 9.875 8.189 679.057 680.743
40-50 16.75 18.822 16.491 836.906 839.237
50-60 16.75 32.389 29.325 1028.539 1031.603
60-70 16.75 61.360 57.428 1263.665 1267.597
70-80 16.75 106.617 101.306 1584.030 1589.341
80-90 16.75 213.707 205.455 2108.778 2117.029
90-100 16.75 972.778 997.364 4309.821 4285.236
ALL 167.51 1413.016 1410.350 12938.428 12941.095
90-95 8.38 214.444 210.125 1438.241 1442.561
95-99 6.70 327.051 326.019 1668.489 1669.520
Top 1% 1.68 431.283 461.220 1203.091 1173.155

Extract of 2020 income-tax difference table by expanded-income decile:
funits(#m) agg_diff($b) mean_diff($) aftertaxinc_diff(%)
0-10n 0.00 0.000 0.0 NaN
0-10z 0.00 0.000 0.0 NaN
0-10p 16.75 -0.365 -21.8 0.2
10-20 16.75 -1.076 -64.2 0.3
20-30 16.75 -1.232 -73.5 0.2
30-40 16.75 -1.685 -100.6 0.2
40-50 16.75 -2.329 -139.0 0.3
50-60 16.75 -3.059 -182.6 0.3
60-70 16.75 -3.928 -234.5 0.3
70-80 16.75 -5.307 -316.8 0.3
80-90 16.75 -8.250 -492.5 0.4
90-100 16.75 24.586 1467.7 -0.6
ALL 167.51 -2.645 -15.8 0.0
90-95 8.38 -4.319 -515.7 0.3
0-10p 16.75 -0.366 -21.8 0.2
10-20 16.75 -1.077 -64.3 0.3
20-30 16.75 -1.233 -73.6 0.2
30-40 16.75 -1.686 -100.7 0.2
40-50 16.75 -2.331 -139.1 0.3
50-60 16.75 -3.064 -182.9 0.3
60-70 16.75 -3.932 -234.7 0.3
70-80 16.75 -5.311 -317.0 0.3
80-90 16.75 -8.252 -492.6 0.4
90-100 16.75 24.585 1467.7 -0.6
ALL 167.51 -2.667 -15.9 0.0
90-95 8.38 -4.320 -515.7 0.3
95-99 6.70 -1.031 -153.9 0.1
Top 1% 1.68 29.936 17871.0 -2.5
28 changes: 14 additions & 14 deletions docs/cookbook/recipe01.res
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Expand Up @@ -12,26 +12,26 @@ You loaded data for 2014.
Your data include the following unused variables that will be ignored:
filer
Tax-Calculator startup automatically extrapolated your data to 2014.
2018_REFORM1_iitax_rev($B)= 1422.082
2018_REFORM2_iitax_rev($B)= 1267.362
2018_REFORM1_iitax_rev($B)= 1421.831
2018_REFORM2_iitax_rev($B)= 1266.990

Extract of 2018 income-tax difference table by expanded-income decile
(taxfall is count of funits with cut in income tax in reform 2 vs 1)
(taxrise is count of funits with rise in income tax in reform 2 vs 1)
funits(#m) taxfall(#m) taxrise(#m) agg_diff($b) mean_diff($) aftertax_income_diff(%)
0-10n 0.00 0.000 0.000 0.000 0.0 NaN
0-10z 0.00 0.000 0.000 0.000 0.0 NaN
0-10p 16.29 0.005 0.002 -0.665 -40.8 0.4
10-20 16.29 0.009 0.002 -2.051 -125.9 0.5
20-30 16.29 0.009 0.001 -3.626 -222.6 0.7
30-40 16.29 0.010 0.002 -5.413 -332.4 0.9
40-50 16.29 0.011 0.002 -7.028 -431.5 0.9
50-60 16.29 0.011 0.002 -8.351 -512.8 0.9
60-70 16.29 0.012 0.002 -11.005 -675.7 1.0
70-80 16.29 0.013 0.002 -15.719 -965.2 1.1
80-90 16.29 0.014 0.002 -23.423 -1438.3 1.2
90-100 16.29 0.015 0.002 -77.439 -4754.6 2.0
ALL 162.86 0.108 0.018 -154.720 -950.0 1.3
90-95 8.14 0.007 0.001 -18.236 -2239.3 1.4
0-10p 16.29 0.005 0.002 -0.664 -40.8 0.4
10-20 16.29 0.009 0.002 -2.054 -126.1 0.5
20-30 16.29 0.009 0.001 -3.629 -222.8 0.7
30-40 16.29 0.010 0.002 -5.415 -332.5 0.9
40-50 16.29 0.011 0.002 -7.041 -432.3 0.9
50-60 16.29 0.011 0.002 -8.375 -514.2 0.9
60-70 16.29 0.012 0.002 -11.031 -677.3 1.0
70-80 16.29 0.013 0.002 -15.739 -966.4 1.1
80-90 16.29 0.014 0.002 -23.443 -1439.5 1.2
90-100 16.29 0.015 0.002 -77.451 -4755.4 2.0
ALL 162.86 0.108 0.017 -154.841 -950.7 1.3
90-95 8.14 0.007 0.001 -18.247 -2240.8 1.4
95-99 6.51 0.006 0.001 -35.134 -5393.9 2.4
Top 1% 1.63 0.001 0.000 -24.069 -14766.8 2.3
105 changes: 54 additions & 51 deletions docs/cookbook/recipe02.res
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Expand Up @@ -19,76 +19,79 @@ You loaded data for 2014.
Your data include the following unused variables that will be ignored:
filer
Tax-Calculator startup automatically extrapolated your data to 2014.
2020_CURRENT_LAW_P__itax_rev($B)= 1413.428
2020_REFORM_STATIC__itax_rev($B)= 1410.783
2020_REFORM_DYNAMIC_itax_rev($B)= 1400.520
2020_CURRENT_LAW_P__itax_rev($B)= 1413.016
2020_REFORM_STATIC__itax_rev($B)= 1410.350
2020_REFORM_DYNAMIC_itax_rev($B)= 1400.086

DIAGNOSTIC TABLE FOR BASELINE
2020 2021 2022
Returns (#m) 167.510 169.750 171.930
AGI ($b) 11946.468 12455.585 12995.947
Itemizers (#m) 31.030 32.320 33.530
Itemized Deduction ($b) 872.795 932.349 993.361
Standard Deduction Filers (#m) 136.480 137.430 138.400
Standard Deduction ($b) 2438.381 2506.054 2577.176
Itemizers (#m) 31.010 32.310 33.510
Itemized Deduction ($b) 872.625 932.168 993.174
Standard Deduction Filers (#m) 136.500 137.440 138.420
Standard Deduction ($b) 2438.664 2506.350 2577.480
Personal Exemption ($b) 0.000 0.000 0.000
Taxable Income ($b) 9126.239 9530.399 9961.776
Regular Tax ($b) 1574.257 1653.576 1737.312
AMT Income ($b) 11332.086 11798.728 12295.435
AMT Liability ($b) 1.827 1.886 1.957
AMT Filers (#m) 0.420 0.420 0.420
Tax before Credits ($b) 1576.084 1655.462 1739.269
Refundable Credits ($b) 78.598 79.303 80.627
Nonrefundable Credits ($b) 93.685 94.880 96.109
Taxable Income ($b) 9126.134 9530.290 9961.664
Regular Tax ($b) 1574.241 1653.560 1737.295
AMT Income ($b) 11332.221 11798.870 12295.583
AMT Liability ($b) 1.424 1.467 1.522
AMT Filers (#m) 0.270 0.270 0.270
Tax before Credits ($b) 1575.665 1655.027 1738.817
Refundable Credits ($b) 78.598 79.303 80.628
Nonrefundable Credits ($b) 93.678 94.872 96.100
Reform Surtaxes ($b) 0.000 0.000 0.000
Other Taxes ($b) 9.627 10.228 10.827
Ind Income Tax ($b) 1413.428 1491.508 1573.359
Ind Income Tax ($b) 1413.016 1491.080 1572.916
Payroll Taxes ($b) 1316.606 1365.571 1418.759
Combined Liability ($b) 2730.034 2857.079 2992.118
With Income Tax <= 0 (#m) 60.370 60.990 61.600
With Combined Tax <= 0 (#m) 39.230 39.940 40.690
Combined Liability ($b) 2729.622 2856.651 2991.675
With Income Tax <= 0 (#m) 60.380 61.000 61.610
With Combined Tax <= 0 (#m) 39.230 39.950 40.690
DIAGNOSTIC TABLE FOR REFORM EXCLUDING BEHAVIORAL RESPONSES
2020 2021 2022
Returns (#m) 167.510 169.750 171.930
AGI ($b) 11946.468 12455.585 12995.947
Itemizers (#m) 30.950 32.240 33.440
Itemized Deduction ($b) 870.479 929.591 990.516
Standard Deduction Filers (#m) 136.560 137.510 138.490
Standard Deduction ($b) 2439.801 2507.597 2578.807
Itemizers (#m) 30.930 32.220 33.430
Itemized Deduction ($b) 870.301 929.394 990.311
Standard Deduction Filers (#m) 136.580 137.530 138.500
Standard Deduction ($b) 2440.094 2507.935 2579.137
Personal Exemption ($b) 327.446 338.037 349.054
Taxable Income ($b) 8879.741 9276.106 9699.277
Regular Tax ($b) 1569.188 1650.129 1735.328
AMT Income ($b) 11334.037 11801.077 12297.846
AMT Liability ($b) 1.785 1.840 1.905
AMT Filers (#m) 0.420 0.430 0.430
Tax before Credits ($b) 1570.973 1651.969 1737.233
Taxable Income ($b) 8879.640 9275.978 9699.165
Regular Tax ($b) 1569.174 1650.111 1735.311
AMT Income ($b) 11334.178 11801.229 12298.006
AMT Liability ($b) 1.359 1.399 1.447
AMT Filers (#m) 0.270 0.270 0.270
Tax before Credits ($b) 1570.532 1651.511 1736.758
Refundable Credits ($b) 81.346 82.099 83.708
Nonrefundable Credits ($b) 88.471 89.606 90.782
Nonrefundable Credits ($b) 88.463 89.597 90.773
Reform Surtaxes ($b) 0.000 0.000 0.000
Other Taxes ($b) 9.627 10.228 10.827
Ind Income Tax ($b) 1410.783 1490.492 1573.570
Ind Income Tax ($b) 1410.350 1490.043 1573.104
Payroll Taxes ($b) 1316.606 1365.571 1418.759
Combined Liability ($b) 2727.388 2856.063 2992.330
With Income Tax <= 0 (#m) 62.570 63.260 63.830
With Combined Tax <= 0 (#m) 39.560 40.290 41.120
Combined Liability ($b) 2726.956 2855.614 2991.863
With Income Tax <= 0 (#m) 62.590 63.270 63.850
With Combined Tax <= 0 (#m) 39.570 40.300 41.130
DIAGNOSTIC TABLE FOR REFORM INCLUDING BEHAVIORAL RESPONSES
2020 2021 2022
Returns (#m) 167.510 169.750 171.930
AGI ($b) 11923.979 12431.231 12969.403
Itemizers (#m) 30.920 32.210 33.400
Itemized Deduction ($b) 869.139 928.236 988.950
Standard Deduction Filers (#m) 136.590 137.540 138.530
Standard Deduction ($b) 2440.435 2508.187 2579.569
AGI ($b) 11923.974 12431.224 12969.398
Itemizers (#m) 30.900 32.200 33.390
Itemized Deduction ($b) 868.962 928.045 988.750
Standard Deduction Filers (#m) 136.610 137.550 138.540
Standard Deduction ($b) 2440.728 2508.516 2579.893
Personal Exemption ($b) 327.575 338.174 349.207
Taxable Income ($b) 8857.672 9252.228 9673.232
Regular Tax ($b) 1559.072 1639.261 1723.626
AMT Income ($b) 11312.613 11777.834 12272.592
AMT Liability ($b) 1.819 1.875 1.939
AMT Filers (#m) 0.430 0.440 0.440
Tax before Credits ($b) 1560.891 1641.136 1725.565
Taxable Income ($b) 8857.566 9252.097 9673.115
Regular Tax ($b) 1559.056 1639.242 1723.608
AMT Income ($b) 11312.749 11777.977 12272.746
AMT Liability ($b) 1.392 1.434 1.480
AMT Filers (#m) 0.280 0.290 0.280
Tax before Credits ($b) 1560.449 1640.676 1725.088
Refundable Credits ($b) 81.060 81.806 83.441
Nonrefundable Credits ($b) 88.722 89.870 91.037
Nonrefundable Credits ($b) 88.714 89.861 91.028
Reform Surtaxes ($b) 0.000 0.000 0.000
Other Taxes ($b) 9.412 9.996 10.578
Ind Income Tax ($b) 1400.520 1479.456 1561.665
Payroll Taxes ($b) 1316.263 1365.168 1418.274
Combined Liability ($b) 2716.783 2844.624 2979.939
With Income Tax <= 0 (#m) 62.420 63.080 63.660
With Combined Tax <= 0 (#m) 39.450 40.160 41.000
Ind Income Tax ($b) 1400.086 1479.005 1561.197
Payroll Taxes ($b) 1316.263 1365.167 1418.274
Combined Liability ($b) 2716.348 2844.172 2979.471
With Income Tax <= 0 (#m) 62.440 63.090 63.670
With Combined Tax <= 0 (#m) 39.460 40.160 41.010
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