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 user documentation, which this Cookbook assumes you have read.
diff --git a/docs/cookbook/recipe00.res b/docs/cookbook/recipe00.res index 8dc00b02e..e99993b03 100644 --- a/docs/cookbook/recipe00.res +++ b/docs/cookbook/recipe00.res @@ -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 diff --git a/docs/cookbook/recipe01.res b/docs/cookbook/recipe01.res index 260afa835..5bd3a828d 100644 --- a/docs/cookbook/recipe01.res +++ b/docs/cookbook/recipe01.res @@ -12,8 +12,8 @@ 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) @@ -21,17 +21,17 @@ Extract of 2018 income-tax difference table by expanded-income decile 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 diff --git a/docs/cookbook/recipe02.res b/docs/cookbook/recipe02.res index e96390fbf..7ca16a117 100644 --- a/docs/cookbook/recipe02.res +++ b/docs/cookbook/recipe02.res @@ -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 ($b) 2716.348 2844.172 2979.471 +With Income Tax <= 0 (#m) 62.440 63.090 63.670 +With Combined Tax <= 0 (#m) 39.460 40.160 41.010 diff --git a/docs/cookbook/recipe04.res b/docs/cookbook/recipe04.res index 496f40b1b..953ce3b11 100644 --- a/docs/cookbook/recipe04.res +++ b/docs/cookbook/recipe04.res @@ -15,6 +15,6 @@ Tax-Calculator startup automatically extrapolated your data to 2014. Response in Charitable Giving by Earnings Group Earnings Group Num(#M) Resp($B) Resp(%) -[-9e+99, 50000) 110.061 0.703 0.56 +[-9e+99, 50000) 110.061 0.704 0.56 [50000, 9e+99) 57.451 3.600 2.18 ALL 167.512 4.304 1.48 diff --git a/docs/index.html b/docs/index.html index 3643e3495..d2324746b 100644 --- a/docs/index.html +++ b/docs/index.html @@ -217,10 +217,10 @@Installation of tc CLI involves several steps:
Install the free Anaconda Python distribution by going to -the Continuum Analytics -download page and selecting a version of Python. You should install -Python 3.6 because we will be forced to discontinue support for Python -2.7 at the end of 2018. You must do this installation even if you already +the Anaconda download +page and selecting Python 3.6. You should install Python 3.6 +because we have discontinued support for Python 2.7 and are not yet +supporting Python 3.7. You must do this installation even if you already have Python installed on your computer because the Anaconda distribution contains all the additional Python packages that Tax-Calculator uses to conduct tax calculations (many of which are not @@ -666,17 +666,17 @@
Example (7) produces 2022 static output for the filing units in the @@ -890,11 +890,11 @@
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage1
Long Name: Social Security taxable income decimal fraction 1
Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage2
Long Name: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _II_em_ps
Long Name: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_allow_charity_ded_nonitemizers
Long Name: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_Child_em
Long Name: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_KT_c_Age
Long Name: Maximum age subject to Kiddie Tax
Description: At or under this age, the individual is subject to Kiddie Tax.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: False
Known Values:
2013: 24
2014: 24
2015: 24
2016: 24
2017: 24
Valid Range: min = 0 and max = 30
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filling Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _LLC_Expense_c
Long Name: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Single
Long Name: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Married
Long Name: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_rt
Long Name: Charity Credit rate
Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit.
Notes: Credit claimed will be (rt) * (e19800 + e20100)
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_f
Long Name: Charity Credit Floor
Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_frt
Long Name: Charity Credit Floor Rate
Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage1
Long Name: Social Security taxable income decimal fraction 1
Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage2
Long Name: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _II_em_ps
Long Name: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_allow_charity_ded_nonitemizers
Long Name: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_child_em
Long Name: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_child_em_c_age
Long Name: Age ceiling for special AMT exemption
Description: Individuals under this age must use the child AMT exemption rules.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: False
Known Values:
2013: 18
2014: 18
2015: 18
2016: 18
2017: 18
Valid Range: min = 0 and max = 30
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filling Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _LLC_Expense_c
Long Name: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Single
Long Name: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Married
Long Name: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_rt
Long Name: Charity Credit rate
Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit.
Notes: Credit claimed will be (rt) * (e19800 + e20100)
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_f
Long Name: Charity Credit Floor
Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_frt
Long Name: Charity Credit Floor Rate
Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Back to Section Contents Back to Document Contents
@@ -1170,7 +1170,7 @@Output Variable Name: aftertax_income
Description: After tax income is equal to expanded_income minus combined
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: benefit_cost_total
Description: Government cost of all benefits received by tax unit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: benefit_value_total
Description: Consumption value of all benefits received by tax unit, which is included in expanded_income
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c00100
Description: Adjusted Gross Income (AGI)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 37
Output Variable Name: c01000
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c02500
Description: Social security (OASDI) benefits included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20b
Output Variable Name: c02900
Description: Total of all 'above the line' income adjustments to get AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 36
Output Variable Name: c03260
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c04470
Description: Itemized deductions after phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: c04600
Description: Personal exemptions after phase-out
Datatype: float
IRS Form Location:
2013-2016: 1040 line 42
Output Variable Name: c04800
Description: Regular taxable income
Datatype: float
IRS Form Location:
2013-2016: 1040 line 43
Output Variable Name: c05200
Description: Tax amount from Sch X,Y,X tables
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c05700
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c05800
Description: Total (regular + AMT) income tax liability before credits (equals taxbc plus c09600)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46
2014-2016: 1040 line 47
Output Variable Name: c07100
Description: Total non-refundable credits used to reduce positive tax liability
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46 minus 1040 line 55
2014-2016: 1040 line 47 minus 1040 line 56
Output Variable Name: c07180
Description: Credit for child and dependent care expenses from Form 2441
Datatype: float
IRS Form Location:
2013-2013: 1040 line 48
2014-2016: 1040 line 49
Output Variable Name: c07200
Description: Schedule R credit for the elderly and the disabled
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07220
Description: Child tax credit (adjusted) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 51
2014-2016: 1040 line 52
Output Variable Name: c07230
Description: Education tax credits non-refundable amount from Form 8863 (includes c87668)
Datatype: float
IRS Form Location:
2013-2013: 8863 line 19 and 1040 line 49
2014-2016: 8863 line 19 and 1040 line 50
Output Variable Name: c07240
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07260
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07300
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07400
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07600
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c08000
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c09200
Description: Income tax liability (including othertaxes) after non-refundable credits are used, but before refundable credits are applied
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61
2014-2016: 1040 line 63
Output Variable Name: c09600
Description: Alternative Minimum Tax (AMT) liability
Datatype: float
IRS Form Location:
2013-2016: 1040 line 45
Output Variable Name: c10960
Description: American Opportunity Credit refundable amount from Form 8863
Datatype: float
IRS Form Location:
2013-2013: 8863 line 8 and 1040 line 66
2014-2016: 8863 line 8 and 1040 line 68
Output Variable Name: c11070
Description: Child tax credit (refunded) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 65
2014-2016: 1040 line 67
Output Variable Name: c17000
Description: Sch A: Medical expenses deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c18300
Description: Sch A: State and local taxes deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c19200
Description: Sch A: Interest deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c19700
Description: Sch A: Charity contributions deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c21040
Description: Itemized deductions that are phased out
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c21060
Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c23650
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c59660
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c62100
Description: Alternative Minimum Tax (AMT) taxable income
Datatype: float
IRS Form Location:
2013-2016: 6251 line 28
Output Variable Name: c87668
Description: American Opportunity Credit non-refundable amount from Form 8863 (included in c07230)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: care_deduction
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: charity_credit
Description: Credit for charitable giving
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: combined
Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ctc_new
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dep_credit
Description: Dependent Credit added on top of Child Tax Credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks10
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks13
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks14
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks19
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e17500_capped
Description: Sch A: Medical expenses, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e18400_capped
Description: Sch A: State and local income taxes deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e18500_capped
Description: Sch A: State and local real estate taxes deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e19200_capped
Description: Sch A: Interest deduction deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e19800_capped
Description: Sch A: Charity cash contributions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e20100_capped
Description: Sch A: Charity noncash contributions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e20400_capped
Description: Sch A: Gross miscellaneous deductions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned_p
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned_s
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: eitc
Description: Earned Income Credit
Datatype: float
IRS Form Location:
2013-2013: 1040 line 64a
2014-2016: 1040 line 66a
Output Variable Name: exact
Description: search taxcalc/functions.py for how calculated and used
Datatype: int
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: expanded_income
Description: Broad income measure that includes benefit_value_total
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: fstax
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: g20500_capped
Description: Sch A: Gross casualty or theft loss deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: iitax
Description: Total federal individual income tax liability; appears as INCTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61 minus line 56 minus line 60a
2014-2016: 1040 line 63 minus line 57 minus line 62a
Output Variable Name: invinc_agi_ec
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: invinc_ec_base
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: lumpsum_tax
Description: Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: mtr_inctax
Description: Marginal income tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: mtr_paytax
Description: Marginal payroll tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: niit
Description: Net Investment Income Tax from Form 8960
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60b
2014-2016: 1040 line 62b
Output Variable Name: nontaxable_ubi
Description: Amount of UBI benefit excluded from AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: num
Description: 2 when MARS is 2 (married filing jointly); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: othertaxes
Description: Other taxes: sum of niit, e09700, e09800 and e09900 (included in c09200)
Datatype: float
IRS Form Location:
2013-2013: sum of 1040 lines 57 through 60
2014-2016: sum of 1040 lines 58 through 62
Output Variable Name: payrolltax
Description: Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was + setax + ptax_amc)
Datatype: float
IRS Form Location:
2013-2013: OASDI+HI FICA plus 1040 lines 56 and 60a
2014-2016: OASDI+HI FICA plus 1040 lines 57 and 62a
Output Variable Name: personal_nonrefundable_credit
Description: Personal nonrefundable credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: personal_refundable_credit
Description: Personal refundable credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: pre_c04600
Description: Personal exemption before phase-out
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: prectc
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ptax_amc
Description: Additional Medicare Tax from Form 8959 (included in payrolltax)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60a
2014-2016: 1040 line 62a
Output Variable Name: ptax_oasdi
Description: Employee + employer OASDI FICA tax plus self-employment tax (excludes HI FICA so positive ptax_oasdi is less than ptax_was plus setax)
Datatype: float
IRS Form Location:
2013-2013: OASDI FICA plus 1040 line 56
2014-2016: OASDI FICA plus 1040 line 57
Output Variable Name: ptax_was
Description: Employee + employer OASDI + HI FICA tax
Datatype: float
IRS Form Location:
2013-2013: OASDHI FICA
2014-2016: OASDHI FICA
Output Variable Name: refund
Description: Total refundable income tax credits
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: sep
Description: 2 when MARS is 3 (married filing separately); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: setax
Description: Self-employment tax
Datatype: float
IRS Form Location:
2013-2013: 1040 line 56
2014-2016: 1040 line 57
Output Variable Name: sey
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: standard
Description: Standard deduction (zero for itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: surtax
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: taxable_ubi
Description: Amount of UBI benefit included in AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: taxbc
Description: Regular tax on regular taxable income before credits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 44
Output Variable Name: ubi
Description: Universal Basic Income benefit for filing unit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ymod
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ymod1
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: aftertax_income
Description: After tax income is equal to expanded_income minus combined
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: benefit_cost_total
Description: Government cost of all benefits received by tax unit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: benefit_value_total
Description: Consumption value of all benefits received by tax unit, which is included in expanded_income
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c00100
Description: Adjusted Gross Income (AGI)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 37
Output Variable Name: c01000
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c02500
Description: Social security (OASDI) benefits included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20b
Output Variable Name: c02900
Description: Total of all 'above the line' income adjustments to get AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 36
Output Variable Name: c03260
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c04470
Description: Itemized deductions after phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: c04600
Description: Personal exemptions after phase-out
Datatype: float
IRS Form Location:
2013-2016: 1040 line 42
Output Variable Name: c04800
Description: Regular taxable income
Datatype: float
IRS Form Location:
2013-2016: 1040 line 43
Output Variable Name: c05200
Description: Tax amount from Sch X,Y,X tables
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c05700
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c05800
Description: Total (regular + AMT) income tax liability before credits (equals taxbc plus c09600)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46
2014-2016: 1040 line 47
Output Variable Name: c07100
Description: Total non-refundable credits used to reduce positive tax liability
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46 minus 1040 line 55
2014-2016: 1040 line 47 minus 1040 line 56
Output Variable Name: c07180
Description: Credit for child and dependent care expenses from Form 2441
Datatype: float
IRS Form Location:
2013-2013: 1040 line 48
2014-2016: 1040 line 49
Output Variable Name: c07200
Description: Schedule R credit for the elderly and the disabled
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07220
Description: Child tax credit (adjusted) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 51
2014-2016: 1040 line 52
Output Variable Name: c07230
Description: Education tax credits non-refundable amount from Form 8863 (includes c87668)
Datatype: float
IRS Form Location:
2013-2013: 8863 line 19 and 1040 line 49
2014-2016: 8863 line 19 and 1040 line 50
Output Variable Name: c07240
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07260
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07300
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07400
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07600
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c08000
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c09200
Description: Income tax liability (including othertaxes) after non-refundable credits are used, but before refundable credits are applied
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61
2014-2016: 1040 line 63
Output Variable Name: c09600
Description: Alternative Minimum Tax (AMT) liability
Datatype: float
IRS Form Location:
2013-2016: 1040 line 45
Output Variable Name: c10960
Description: American Opportunity Credit refundable amount from Form 8863
Datatype: float
IRS Form Location:
2013-2013: 8863 line 8 and 1040 line 66
2014-2016: 8863 line 8 and 1040 line 68
Output Variable Name: c11070
Description: Child tax credit (refunded) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 65
2014-2016: 1040 line 67
Output Variable Name: c17000
Description: Sch A: Medical expenses deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c18300
Description: Sch A: State and local taxes deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c19200
Description: Sch A: Interest deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c19700
Description: Sch A: Charity contributions deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c21040
Description: Itemized deductions that are phased out
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c21060
Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c23650
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c59660
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c62100
Description: Alternative Minimum Tax (AMT) taxable income
Datatype: float
IRS Form Location:
2013-2016: 6251 line 28
Output Variable Name: c87668
Description: American Opportunity Credit non-refundable amount from Form 8863 (included in c07230)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: care_deduction
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: charity_credit
Description: Credit for charitable giving
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: combined
Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ctc_new
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dep_credit
Description: Dependent Credit added on top of Child Tax Credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks10
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks13
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks14
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks19
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e17500_capped
Description: Sch A: Medical expenses, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e18400_capped
Description: Sch A: State and local income taxes deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e18500_capped
Description: Sch A: State and local real estate taxes deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e19200_capped
Description: Sch A: Interest deduction deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e19800_capped
Description: Sch A: Charity cash contributions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e20100_capped
Description: Sch A: Charity noncash contributions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: e20400_capped
Description: Sch A: Gross miscellaneous deductions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned_p
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned_s
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: eitc
Description: Earned Income Credit
Datatype: float
IRS Form Location:
2013-2013: 1040 line 64a
2014-2016: 1040 line 66a
Output Variable Name: exact
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: int
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: expanded_income
Description: Broad income measure that includes benefit_value_total
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: fstax
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: g20500_capped
Description: Sch A: Gross casualty or theft loss deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: iitax
Description: Total federal individual income tax liability; appears as INCTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61 minus line 56 minus line 60a
2014-2016: 1040 line 63 minus line 57 minus line 62a
Output Variable Name: invinc_agi_ec
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: invinc_ec_base
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: lumpsum_tax
Description: Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: mtr_inctax
Description: Marginal income tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: mtr_paytax
Description: Marginal payroll tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: niit
Description: Net Investment Income Tax from Form 8960
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60b
2014-2016: 1040 line 62b
Output Variable Name: nontaxable_ubi
Description: Amount of UBI benefit excluded from AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: num
Description: 2 when MARS is 2 (married filing jointly); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: othertaxes
Description: Other taxes: sum of niit, e09700, e09800 and e09900 (included in c09200)
Datatype: float
IRS Form Location:
2013-2013: sum of 1040 lines 57 through 60
2014-2016: sum of 1040 lines 58 through 62
Output Variable Name: payrolltax
Description: Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was + setax + ptax_amc)
Datatype: float
IRS Form Location:
2013-2013: OASDI+HI FICA plus 1040 lines 56 and 60a
2014-2016: OASDI+HI FICA plus 1040 lines 57 and 62a
Output Variable Name: personal_nonrefundable_credit
Description: Personal nonrefundable credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: personal_refundable_credit
Description: Personal refundable credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: pre_c04600
Description: Personal exemption before phase-out
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: prectc
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ptax_amc
Description: Additional Medicare Tax from Form 8959 (included in payrolltax)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60a
2014-2016: 1040 line 62a
Output Variable Name: ptax_oasdi
Description: Employee + employer OASDI FICA tax plus self-employment tax (excludes HI FICA so positive ptax_oasdi is less than ptax_was plus setax)
Datatype: float
IRS Form Location:
2013-2013: OASDI FICA plus 1040 line 56
2014-2016: OASDI FICA plus 1040 line 57
Output Variable Name: ptax_was
Description: Employee + employer OASDI + HI FICA tax
Datatype: float
IRS Form Location:
2013-2013: OASDHI FICA
2014-2016: OASDHI FICA
Output Variable Name: refund
Description: Total refundable income tax credits
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: sep
Description: 2 when MARS is 3 (married filing separately); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: setax
Description: Self-employment tax
Datatype: float
IRS Form Location:
2013-2013: 1040 line 56
2014-2016: 1040 line 57
Output Variable Name: sey
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: standard
Description: Standard deduction (zero for itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: surtax
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: taxable_ubi
Description: Amount of UBI benefit included in AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: taxbc
Description: Regular tax on regular taxable income before credits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 44
Output Variable Name: ubi
Description: Universal Basic Income benefit for filing unit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ymod
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ymod1
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Back to Section Contents Back to Document Contents
diff --git a/docs/index.htmx b/docs/index.htmx index 6a4a08cdd..8a63208b6 100644 --- a/docs/index.htmx +++ b/docs/index.htmx @@ -665,17 +665,17 @@ cps-22-#-ref3-#-doc.text cps-22-#-ref3-#-tab.text cps-22-#-ref3-#.csv Weighted Tax Reform Totals by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.19 195.0 -6.1 20.9 0.0 14.8 - 1 17.19 496.3 -8.2 44.4 0.0 36.3 + 0 17.19 195.0 -6.2 20.9 0.0 14.7 + 1 17.19 496.3 -8.2 44.4 0.0 36.2 2 17.19 660.1 -3.2 51.7 0.0 48.5 - 3 17.19 823.6 0.8 67.3 0.0 68.0 + 3 17.19 823.6 0.7 67.3 0.0 68.0 4 17.19 1023.1 7.1 85.5 0.0 92.6 - 5 17.19 1264.4 16.0 102.8 0.0 118.8 - 6 17.19 1583.8 39.2 135.4 0.0 174.6 - 7 17.19 2025.7 78.8 180.4 0.0 259.2 - 8 17.19 2791.3 172.1 259.1 0.0 431.2 + 5 17.19 1264.4 15.9 102.8 0.0 118.7 + 6 17.19 1583.8 39.1 135.4 0.0 174.5 + 7 17.19 2025.7 78.7 180.4 0.0 259.1 + 8 17.19 2791.3 172.0 259.1 0.0 431.2 9 17.19 6276.2 1012.3 471.2 0.0 1483.5 - A 171.93 17139.6 1308.9 1418.8 0.0 2727.6 + A 171.93 17139.6 1308.2 1418.8 0.0 2727.0 Weighted Tax Differences by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax @@ -683,14 +683,14 @@ Weighted Tax Differences by Baseline Expanded-Income Decile 0 17.19 195.0 -1.7 0.0 0.0 -1.7 1 17.19 496.3 -7.0 0.0 0.0 -7.0 2 17.19 660.1 -8.3 0.0 0.0 -8.3 - 3 17.19 823.6 -10.7 0.0 0.0 -10.7 + 3 17.19 823.6 -10.8 0.0 0.0 -10.8 4 17.19 1023.1 -14.9 0.0 0.0 -14.9 5 17.19 1264.4 -21.2 0.0 0.0 -21.2 6 17.19 1583.8 -28.6 0.0 0.0 -28.6 7 17.19 2025.7 -38.5 0.0 0.0 -38.5 - 8 17.19 2791.3 -62.3 0.0 0.0 -62.3 + 8 17.19 2791.3 -62.4 0.0 0.0 -62.4 9 17.19 6276.2 -71.3 0.0 0.0 -71.3 - A 171.93 17139.6 -264.5 0.0 0.0 -264.5 + A 171.93 17139.6 -264.7 0.0 0.0 -264.7Example (7) produces 2022 static output for the filing units in the @@ -889,11 +889,11 @@ filing status (MARS) | weighted count of filing units weighted count of those with NEGATIVE MTR 15.338 bin number | weighted count | mean NON-NEGATIVE MTR in bin --1|26.74|0.0 -0|2.487|7.16 -1|60.446|14.14 -2|38.274|25.55 -3|13.156|32.26 +-1|26.649|0.0 +0|2.484|7.17 +1|60.493|14.14 +2|38.317|25.55 +3|13.159|32.26 4|0.988|43.15 5|0.113|55.53 6|0.016|66.75 diff --git a/docs/index.res b/docs/index.res index 3cd5abe79..0b351313c 100644 --- a/docs/index.res +++ b/docs/index.res @@ -3,17 +3,17 @@ $ cat cps-22-#-ref3-#-tab.text Weighted Tax Reform Totals by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.19 195.0 -6.1 20.9 0.0 14.8 - 1 17.19 496.3 -8.2 44.4 0.0 36.3 + 0 17.19 195.0 -6.2 20.9 0.0 14.7 + 1 17.19 496.3 -8.2 44.4 0.0 36.2 2 17.19 660.1 -3.2 51.7 0.0 48.5 - 3 17.19 823.6 0.8 67.3 0.0 68.0 + 3 17.19 823.6 0.7 67.3 0.0 68.0 4 17.19 1023.1 7.1 85.5 0.0 92.6 - 5 17.19 1264.4 16.0 102.8 0.0 118.8 - 6 17.19 1583.8 39.2 135.4 0.0 174.6 - 7 17.19 2025.7 78.8 180.4 0.0 259.2 - 8 17.19 2791.3 172.1 259.1 0.0 431.2 + 5 17.19 1264.4 15.9 102.8 0.0 118.7 + 6 17.19 1583.8 39.1 135.4 0.0 174.5 + 7 17.19 2025.7 78.7 180.4 0.0 259.1 + 8 17.19 2791.3 172.0 259.1 0.0 431.2 9 17.19 6276.2 1012.3 471.2 0.0 1483.5 - A 171.93 17139.6 1308.9 1418.8 0.0 2727.6 + A 171.93 17139.6 1308.2 1418.8 0.0 2727.0 Weighted Tax Differences by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax @@ -21,14 +21,14 @@ Weighted Tax Differences by Baseline Expanded-Income Decile 0 17.19 195.0 -1.7 0.0 0.0 -1.7 1 17.19 496.3 -7.0 0.0 0.0 -7.0 2 17.19 660.1 -8.3 0.0 0.0 -8.3 - 3 17.19 823.6 -10.7 0.0 0.0 -10.7 + 3 17.19 823.6 -10.8 0.0 0.0 -10.8 4 17.19 1023.1 -14.9 0.0 0.0 -14.9 5 17.19 1264.4 -21.2 0.0 0.0 -21.2 6 17.19 1583.8 -28.6 0.0 0.0 -28.6 7 17.19 2025.7 -38.5 0.0 0.0 -38.5 - 8 17.19 2791.3 -62.3 0.0 0.0 -62.3 + 8 17.19 2791.3 -62.4 0.0 0.0 -62.4 9 17.19 6276.2 -71.3 0.0 0.0 -71.3 - A 171.93 17139.6 -264.5 0.0 0.0 -264.5 + A 171.93 17139.6 -264.7 0.0 0.0 -264.7 create PNG graph output by hand $ cat tab.sql | sqlite3 cps-16-#-#-#.db unweighted count | weighted count (#m) of filing units @@ -40,11 +40,11 @@ filing status (MARS) | weighted count of filing units weighted count of those with NEGATIVE MTR 15.338 bin number | weighted count | mean NON-NEGATIVE MTR in bin --1|26.74|0.0 -0|2.487|7.16 -1|60.446|14.14 -2|38.274|25.55 -3|13.156|32.26 +-1|26.649|0.0 +0|2.484|7.17 +1|60.493|14.14 +2|38.317|25.55 +3|13.159|32.26 4|0.988|43.15 5|0.113|55.53 6|0.016|66.75 diff --git a/docs/mtr.png b/docs/mtr.png index 16714a92f..ba97c0fb0 100644 Binary files a/docs/mtr.png and b/docs/mtr.png differ diff --git a/docs/pch.png b/docs/pch.png index 4675b0162..929f63910 100644 Binary files a/docs/pch.png and b/docs/pch.png differ diff --git a/docs/recipe00.graph.html b/docs/recipe00.graph.html index c41e77d80..bf51bef9b 100644 --- a/docs/recipe00.graph.html +++ b/docs/recipe00.graph.html @@ -13,11 +13,11 @@ - + - + @@ -35,14 +35,14 @@ -
+