Merge pull request #196 from jdebacker/corp_incidence

Distributing the corporate income tax across individual taxpayers
PSLmodels · Apr 23, 2024 · 1a7e67f · 1a7e67f
2 parents 10c94ef + fa0d3bb
commit 1a7e67f
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diff --git a/.git-blame-ignore-revs b/.git-blame-ignore-revs
@@ -0,0 +1,3 @@
+# .git-blame-ignore-revs
+# ignore initial move to black formatting
+b9ae70bc9c1b1a07b3357ff9549d44b5bcd31182
diff --git a/.github/workflows/build_and_test.yml b/.github/workflows/build_and_test.yml
@@ -37,7 +37,7 @@ jobs:
             etoolbox
             footnote
       - name: Setup Miniconda using Python ${{ matrix.python-version }}
-        uses: conda-incubator/setup-miniconda@v2
+        uses: conda-incubator/setup-miniconda@v3
         with:
           activate-environment: taxbrain-dev
           environment-file: environment.yml
@@ -55,7 +55,8 @@ jobs:
         run: |
           pytest --cov=./ --cov-report=xml
       - name: Upload coverage to Codecov
-        uses: codecov/codecov-action@v3
+        if: matrix.os == 'ubuntu-latest'
+        uses: codecov/codecov-action@v4
         with:
           token: ${{ secrets.CODECOV_TOKEN }} # not required for public repos
           file: ./coverage.xml

diff --git a/.github/workflows/check_code_formatting.yml b/.github/workflows/check_code_formatting.yml
@@ -0,0 +1,14 @@
+name: Check Black formatting
+
+on: [push, pull_request]
+
+jobs:
+  lint:
+    runs-on: ubuntu-latest
+    steps:
+      - uses: actions/checkout@v2
+      - uses: actions/setup-python@v2
+      - uses: psf/black@stable
+        with:
+          options: "-l 79 --check"
+          src: "."
diff --git a/cs-config/cs_config/__init__.py b/cs-config/cs_config/__init__.py
@@ -1 +1 @@
-from .functions import *
+from .functions import *
diff --git a/cs-config/cs_config/constants.py b/cs-config/cs_config/constants.py
@@ -12,117 +12,193 @@
             "validators": {
                 "choice": {
                     "choices": [
-                        yr for yr in range(TaxBrain.FIRST_BUDGET_YEAR,
-                                           TaxBrain.LAST_BUDGET_YEAR + 1)
+                        yr
+                        for yr in range(
+                            TaxBrain.FIRST_BUDGET_YEAR,
+                            TaxBrain.LAST_BUDGET_YEAR + 1,
+                        )
                     ]
                 }
-            }
+            },
         },
         "MARS": {
             "type": "str",
-            "validators": {"choice": {"choices": ["single", "mjoint",
-                                                  "mseparate", "headhh",
-                                                  "widow"]}}
+            "validators": {
+                "choice": {
+                    "choices": [
+                        "single",
+                        "mjoint",
+                        "mseparate",
+                        "headhh",
+                        "widow",
+                    ]
+                }
+            },
         },
         "idedtype": {
             "type": "str",
-            "validators": {"choice": {"choices": ["med", "sltx", "retx", "cas",
-                                                  "misc", "int", "char"]}}
+            "validators": {
+                "choice": {
+                    "choices": [
+                        "med",
+                        "sltx",
+                        "retx",
+                        "cas",
+                        "misc",
+                        "int",
+                        "char",
+                    ]
+                }
+            },
         },
         "EIC": {
             "type": "str",
-            "validators": {"choice": {"choices": ["0kids", "1kid",
-                                                  "2kids", "3+kids"]}}
+            "validators": {
+                "choice": {"choices": ["0kids", "1kid", "2kids", "3+kids"]}
+            },
         },
         "data_source": {
             "type": "str",
-            "validators": {"choice": {"choices": ["PUF", "CPS", "other"]}}
-        }
+            "validators": {"choice": {"choices": ["PUF", "CPS", "other"]}},
+        },
     },
     "additional_members": {
         "section_1": {"type": "str"},
         "section_2": {"type": "str"},
         "start_year": {"type": "int"},
-        "checkbox": {"type": "bool"}
-    }
+        "checkbox": {"type": "bool"},
+    },
 }
 
-AGG_ROW_NAMES = ['ind_tax', 'payroll_tax', 'combined_tax',
-                 'benefit_cost_total']
+AGG_ROW_NAMES = [
+    "ind_tax",
+    "payroll_tax",
+    "combined_tax",
+    "benefit_cost_total",
+]
 
 RESULTS_TABLE_TITLES = {
-    'diff_comb_xbin': ('Combined Payroll and Individual Income Tax: Difference'
-                       ' between Base and User plans by expanded income bin'),
-    'diff_comb_xdec': ('Combined Payroll and Individual Income Tax: Difference'
-                       ' between Base and User plans by expanded income '
-                       'decile'),
-    'diff_itax_xbin': ('Individual Income Tax: Difference between Base and '
-                       'User plans by expanded income bin'),
-    'diff_itax_xdec': ('Individual Income Tax: Difference between Base and '
-                       'User plans by expanded income decile'),
-    'diff_ptax_xbin': ('Payroll Tax: Difference between Base and User plans '
-                       'by expanded income bin'),
-    'diff_ptax_xdec': ('Payroll Tax: Difference between Base and User plans '
-                       'by expanded income decile'),
-    'dist1_xbin': 'Base plan tax vars, weighted total by expanded income bin',
-    'dist1_xdec': ('Base plan tax vars, weighted total by expanded income '
-                   'decile'),
-    'dist2_xbin': 'User plan tax vars, weighted total by expanded income bin',
-    'dist2_xdec': ('User plan tax vars, weighted total by expanded income '
-                   'decile'),
-    'aggr_1': 'Total Liabilities Baseline by Calendar Year (Billions)',
-    'aggr_d': 'Total Liabilities Change by Calendar Year (Billions)',
-    'aggr_2': 'Total Liabilities Reform by Calendar Year (Billions)'}
+    "diff_comb_xbin": (
+        "Combined Payroll and Individual Income Tax: Difference"
+        " between Base and User plans by expanded income bin"
+    ),
+    "diff_comb_xdec": (
+        "Combined Payroll and Individual Income Tax: Difference"
+        " between Base and User plans by expanded income "
+        "decile"
+    ),
+    "diff_itax_xbin": (
+        "Individual Income Tax: Difference between Base and "
+        "User plans by expanded income bin"
+    ),
+    "diff_itax_xdec": (
+        "Individual Income Tax: Difference between Base and "
+        "User plans by expanded income decile"
+    ),
+    "diff_ptax_xbin": (
+        "Payroll Tax: Difference between Base and User plans "
+        "by expanded income bin"
+    ),
+    "diff_ptax_xdec": (
+        "Payroll Tax: Difference between Base and User plans "
+        "by expanded income decile"
+    ),
+    "dist1_xbin": "Base plan tax vars, weighted total by expanded income bin",
+    "dist1_xdec": (
+        "Base plan tax vars, weighted total by expanded income " "decile"
+    ),
+    "dist2_xbin": "User plan tax vars, weighted total by expanded income bin",
+    "dist2_xdec": (
+        "User plan tax vars, weighted total by expanded income " "decile"
+    ),
+    "aggr_1": "Total Liabilities Baseline by Calendar Year (Billions)",
+    "aggr_d": "Total Liabilities Change by Calendar Year (Billions)",
+    "aggr_2": "Total Liabilities Reform by Calendar Year (Billions)",
+}
 
 RESULTS_TABLE_TAGS = {
     # diff tables
-    'diff_comb_xbin': {'table_type': 'diff', 'tax_type': 'combined',
-                       'grouping': 'bins'},
-    'diff_comb_xdec': {'table_type': 'diff', 'tax_type': 'combined',
-                       'grouping': 'deciles'},
-    'diff_itax_xbin': {'table_type': 'diff', 'tax_type': 'ind_income',
-                       'grouping': 'bins'},
-    'diff_itax_xdec': {'table_type': 'diff', 'tax_type': 'ind_income',
-                       'grouping': 'deciles'},
-    'diff_ptax_xbin': {'table_type': 'diff', 'tax_type': 'payroll',
-                       'grouping': 'bins'},
-    'diff_ptax_xdec': {'table_type': 'diff', 'tax_type': 'payroll',
-                       'grouping': 'deciles'},
+    "diff_comb_xbin": {
+        "table_type": "diff",
+        "tax_type": "combined",
+        "grouping": "bins",
+    },
+    "diff_comb_xdec": {
+        "table_type": "diff",
+        "tax_type": "combined",
+        "grouping": "deciles",
+    },
+    "diff_itax_xbin": {
+        "table_type": "diff",
+        "tax_type": "ind_income",
+        "grouping": "bins",
+    },
+    "diff_itax_xdec": {
+        "table_type": "diff",
+        "tax_type": "ind_income",
+        "grouping": "deciles",
+    },
+    "diff_ptax_xbin": {
+        "table_type": "diff",
+        "tax_type": "payroll",
+        "grouping": "bins",
+    },
+    "diff_ptax_xdec": {
+        "table_type": "diff",
+        "tax_type": "payroll",
+        "grouping": "deciles",
+    },
     # dist tables
-    'dist1_xbin': {'table_type': 'dist', 'law': 'current',
-                   'grouping': 'bins'},
-    'dist1_xdec': {'table_type': 'dist', 'law': 'current',
-                   'grouping': 'deciles'},
-    'dist2_xbin': {'table_type': 'dist', 'law': 'reform',
-                   'grouping': 'bins'},
-    'dist2_xdec': {'table_type': 'dist', 'law': 'reform',
-                   'grouping': 'deciles'},
+    "dist1_xbin": {"table_type": "dist", "law": "current", "grouping": "bins"},
+    "dist1_xdec": {
+        "table_type": "dist",
+        "law": "current",
+        "grouping": "deciles",
+    },
+    "dist2_xbin": {"table_type": "dist", "law": "reform", "grouping": "bins"},
+    "dist2_xdec": {
+        "table_type": "dist",
+        "law": "reform",
+        "grouping": "deciles",
+    },
     # aggr tables
-    'aggr_1': {'law': 'current'},
-    'aggr_d': {'law': 'change'},
-    'aggr_2': {'law': 'reform'},
+    "aggr_1": {"law": "current"},
+    "aggr_d": {"law": "change"},
+    "aggr_2": {"law": "reform"},
     # gdp elaticity model table
-    'gdp_effect': {'default': 'gdp_elast'}
+    "gdp_effect": {"default": "gdp_elast"},
 }
 RESULTS_TOTAL_ROW_KEY_LABELS = {
-    'ind_tax': 'Individual Income Tax Liability',
-    'payroll_tax': 'Payroll Tax Liability',
-    'combined_tax': ('Combined Payroll and Individual Income Tax ' +
-                     'Liability'),
-    'benefit_cost_total': 'Total Benefits Spending',
+    "ind_tax": "Individual Income Tax Liability",
+    "payroll_tax": "Payroll Tax Liability",
+    "combined_tax": (
+        "Combined Payroll and Individual Income Tax " + "Liability"
+    ),
+    "benefit_cost_total": "Total Benefits Spending",
 }
 
 MONEY_VARS = {
-    "AGI", "Standard Deduction", "Itemized Deduction",
-    "Personal Exemption", "Taxable Income", "Regular Tax", "AMTI",
-    "Tax before Credits", "Non-refundable Credits", "Other Taxes",
-    "Refundable Credits", "Individual Income Tax Liabilities",
+    "AGI",
+    "Standard Deduction",
+    "Itemized Deduction",
+    "Personal Exemption",
+    "Taxable Income",
+    "Regular Tax",
+    "AMTI",
+    "Tax before Credits",
+    "Non-refundable Credits",
+    "Other Taxes",
+    "Refundable Credits",
+    "Individual Income Tax Liabilities",
     "Payroll Tax Liablities",
     "Combined Payroll and Individual Income Tax Liabilities",
-    "Universal Basic Income", "Total Cost of Benefits",
-    "Consumption Value of Benefits", "Expanded Income",
-    "After-Tax Expanded Income", "Average Tax Change",
-    "Total Tax Difference"
+    "Universal Basic Income",
+    "Total Cost of Benefits",
+    "Consumption Value of Benefits",
+    "Expanded Income",
+    "After-Tax Expanded Income",
+    "Average Tax Change",
+    "Total Tax Difference",
 }
 
 
@@ -138,8 +214,18 @@ class MetaParameters(paramtools.Parameters):
                 "when": {
                     "param": "data_source",
                     "is": "CPS",
-                    "then": {"range": {"min": 2014, "max": TaxBrain.LAST_BUDGET_YEAR}},
-                    "otherwise": {"range": {"min": 2013, "max": TaxBrain.LAST_BUDGET_YEAR}},
+                    "then": {
+                        "range": {
+                            "min": 2014,
+                            "max": TaxBrain.LAST_BUDGET_YEAR,
+                        }
+                    },
+                    "otherwise": {
+                        "range": {
+                            "min": 2013,
+                            "max": TaxBrain.LAST_BUDGET_YEAR,
+                        }
+                    },
                 }
             },
         },
@@ -148,15 +234,15 @@ class MetaParameters(paramtools.Parameters):
             "description": "CPS is currently the only supported data source",
             "type": "str",
             "value": "CPS",
-            "validators": {"choice": {"choices": ["CPS"]}}
+            "validators": {"choice": {"choices": ["CPS"]}},
         },
         "use_full_sample": {
             "title": "Use Full Sample",
             "description": "Use entire data set or a 2% sample.",
             "type": "bool",
             "value": True,
-            "validators": {"choice": {"choices": [True, False]}}
-        }
+            "validators": {"choice": {"choices": [True, False]}},
+        },
     }
 
     def dump(self, *args, **kwargs):