Merge pull request #238 from PolicyEngine/agi-logic

Add AGI logic
PolicyEngine · Nov 15, 2021 · faef189 · faef189
2 parents 4a8e0bb + 9550891
commit faef189
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Showing 5 changed files with 101 additions and 2 deletions.
diff --git a/openfisca_us/parameters/tax/income/exemption/amount.yaml b/openfisca_us/parameters/tax/income/exemption/amount.yaml
@@ -0,0 +1,12 @@
+description: Personal and dependent exemption amount
+metadata:
+  unit: currency-USD
+values:
+  2013-01-01: 3900.0
+  2014-01-01: 3950.0
+  2015-01-01: 4000.0
+  2016-01-01: 4050.0
+  2017-01-01: 4050.0
+  2018-01-01: 0.0
+  2019-01-01: 0.0
+  2026-01-01: 4691.0
diff --git a/openfisca_us/parameters/tax/income/exemption/phaseout/rate.yaml b/openfisca_us/parameters/tax/income/exemption/phaseout/rate.yaml
@@ -0,0 +1,5 @@
+description: Personal exemption phaseout rate
+metadata:
+  unit: currency-USD
+values:
+  2013-01-01: 0.02
diff --git a/openfisca_us/parameters/tax/income/exemption/phaseout/start.yaml b/openfisca_us/parameters/tax/income/exemption/phaseout/start.yaml
@@ -0,0 +1,53 @@
+description: Personal exemption phaseout starting income
+metadata:
+  unit: currency-USD
+HEAD_OF_HOUSEHOLD:
+  values:
+    2013-01-01: 275000.0
+    2014-01-01: 279650.0
+    2015-01-01: 284040.0
+    2016-01-01: 285350.0
+    2017-01-01: 287650.0
+    2018-01-01: 9.0e+99
+    2019-01-01: 9.0e+99
+    2026-01-01: 333198.0
+JOINT:
+  values:
+    2013-01-01: 300000.0
+    2014-01-01: 305050.0
+    2015-01-01: 309900.0
+    2016-01-01: 311300.0
+    2017-01-01: 313800.0
+    2018-01-01: 9.0e+99
+    2019-01-01: 9.0e+99
+    2026-01-01: 363489.0
+SEPARATE:
+  values:
+    2013-01-01: 150000.0
+    2014-01-01: 152525.0
+    2015-01-01: 154950.0
+    2016-01-01: 155650.0
+    2017-01-01: 156900.0
+    2018-01-01: 9.0e+99
+    2019-01-01: 9.0e+99
+    2026-01-01: 181744.0
+SINGLE:
+  values:
+    2013-01-01: 250000.0
+    2014-01-01: 254200.0
+    2015-01-01: 258250.0
+    2016-01-01: 259400.0
+    2017-01-01: 261500.0
+    2018-01-01: 9.0e+99
+    2019-01-01: 9.0e+99
+    2026-01-01: 302907.0
+WIDOW:
+  values:
+    2013-01-01: 300000.0
+    2014-01-01: 305050.0
+    2015-01-01: 309900.0
+    2016-01-01: 311300.0
+    2017-01-01: 313800.0
+    2018-01-01: 9.0e+99
+    2019-01-01: 9.0e+99
+    2026-01-01: 363489.0
diff --git a/openfisca_us/tools/dev/convert_taxcalc_parameter.py b/openfisca_us/tools/dev/convert_taxcalc_parameter.py
@@ -3,7 +3,7 @@
 import argparse
 
 TAXCALC_PARAM_FILE = (
-    "/home/nikhil/pslmodels/tax-calculator/taxcalc/policy_current_law.json"
+    "/home/nikhil/pslmodels/Tax-Calculator/taxcalc/policy_current_law.json"
 )
 
 MARS_map = {
@@ -20,7 +20,7 @@ def year_to_date(year: int) -> str:
 
 
 def convert_param(param: dict) -> dict:
-    result = dict(description=param["title"])
+    result = dict(description=param["title"], values={})
     for value in param["value"]:
         date = year_to_date(value["year"])
         val = float(value["value"])

diff --git a/openfisca_us/variables/finance/tax/outputs.py b/openfisca_us/variables/finance/tax/outputs.py
@@ -414,6 +414,9 @@ class c00100(Variable):
     definition_period = YEAR
     documentation = """Adjusted Gross Income (AGI)"""
 
+    def formula(tax_unit, period, parameters):
+        return add(tax_unit, period, "ymod1", "c02500", "c02900")
+
 
 class c01000(Variable):
     value_type = float
@@ -466,12 +469,32 @@ class c04470(Variable):
     )
 
 
+class exemption_phaseout_start(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Exemption phaseout start"
+    definition_period = YEAR
+
+    def formula(tax_unit, period, parameters):
+        return parameters(period).tax.income.exemption.phaseout.start[
+            tax_unit("mars", period)
+        ]
+
+
 class c04600(Variable):
     value_type = float
     entity = TaxUnit
     definition_period = YEAR
     documentation = """Personal exemptions after phase-out"""
 
+    def formula(tax_unit, period, parameters):
+        phaseout = parameters(period).tax.income.exemption.phaseout
+        phaseout_start = tax_unit("exemption_phaseout_start", period)
+        line_5 = max_(0, tax_unit("c00100", period) - phaseout_start)
+        line_6 = line_5 / (2500 / tax_unit("sep", period))
+        line_7 = phaseout.rate * line_6
+        return tax_unit("pre_c04600", period) * (1 - line_7)
+
 
 class qbided(Variable):
     value_type = float
@@ -986,6 +1009,12 @@ class pre_c04600(Variable):
     definition_period = YEAR
     documentation = """Personal exemption before phase-out"""
 
+    def formula(tax_unit, period, parameters):
+        exemption = parameters(period).tax.income.personal_exemption
+        return where(
+            tax_unit("dsi", period), 0, tax_unit("xtot", period) * exemption
+        )
+
 
 class codtc_limited(Variable):
     value_type = float