Merge pull request #169 from PSLmodels/enhance-taxexp-output

Include baseline iitax and paytax comparisons in test_tax_expenditure.py

tests/expected_tax_expenditures

@@ -1,3 +1,4 @@
+YR,KIND,EST= 2023 paytax 1523.8
 YR,KIND,EST= 2023 iitax 2210.2
 YR,KIND,EST= 2023 ctc 129.2
 YR,KIND,EST= 2023 eitc 75.8
@@ -6,6 +7,7 @@ YR,KIND,EST= 2023 niit -57.0
 YR,KIND,EST= 2023 cgqd_tax_preference 234.5
 YR,KIND,EST= 2023 qbid 57.0
 YR,KIND,EST= 2023 salt 20.7
+YR,KIND,EST= 2026 paytax 1767.4
 YR,KIND,EST= 2026 iitax 2785.9
 YR,KIND,EST= 2026 ctc 46.8
 YR,KIND,EST= 2026 eitc 84.8

tests/test_tax_expenditures.py

@@ -18,17 +18,17 @@ def test_tax_expenditures_differences(
     tmd_weights_path,
     tmd_growfactors_path,
 ):
-    abstol = 0.11  # absolute np.allclose tolerance in billions of dollars
+    reltol = 0.003  # relative np.allclose tolerance
     _ = get_tax_expenditure_results(
         tmd_variables,
-        2021,  # input variables year
+        2021,  # input variables data year
         2023,  # simulation year for tax expenditure estimates
         tmd_weights_path,
         tmd_growfactors_path,
     )
     _ = get_tax_expenditure_results(
         tmd_variables,
-        2021,  # input variables year
+        2021,  # input variables data year
         2026,  # simulation year for tax expenditure estimates
         tmd_weights_path,
         tmd_growfactors_path,
@@ -37,13 +37,9 @@ def test_tax_expenditures_differences(
     exp_path = tests_folder / "expected_tax_expenditures"
     actdf = pd.read_csv(act_path, sep=" ", header=None)
     expdf = pd.read_csv(exp_path, sep=" ", header=None)
-
-    actdf = actdf[actdf.iloc[:, 2] != "iitax"]
-    expdf = expdf[expdf.iloc[:, 2] != "iitax"]
-
-    actval = actdf.iloc[:, 3]
-    expval = expdf.iloc[:, 3]
-    same = np.allclose(actval, expval, rtol=0.0, atol=abstol)
+    actval = actdf.iloc[:, 3].to_numpy(dtype=np.float64)
+    expval = expdf.iloc[:, 3].to_numpy(dtype=np.float64)
+    same = np.allclose(actval, expval, atol=0.0, rtol=reltol)
     if same:
         return
     # if same is False
@@ -57,7 +53,5 @@ def test_tax_expenditures_differences(
     if len(diffs) > 0:
         emsg = "\nThere are actual vs expect tax expenditure differences:\n"
         for line in diffs:
-            if "iitax" in line:
-                continue
             emsg += line
         raise ValueError(emsg)

tmd/utils/taxcalc_utils.py

@@ -122,7 +122,8 @@ def get_tax_expenditure_results(
         weights=weights_file_path,
         growfactors=growfactors_file_path,
     )
-    tax_revenue_baseline = (baseline.iitax * baseline.s006).sum() / 1e9
+    itax_baseline = (baseline.iitax * baseline.s006).sum() / 1e9
+    ptax_baseline = (baseline.payrolltax * baseline.s006).sum() / 1e9
 
     te_results = {}
     for reform_name, reform in te_reforms.items():
@@ -137,7 +138,7 @@ def get_tax_expenditure_results(
         tax_revenue_reform = (
             reform_results.iitax * reform_results.s006
         ).sum() / 1e9
-        revenue_effect = tax_revenue_baseline - tax_revenue_reform
+        revenue_effect = itax_baseline - tax_revenue_reform
         te_results[reform_name] = round(-revenue_effect, 1)
 
     taxexp_path = STORAGE_FOLDER / "output" / "tax_expenditures"
@@ -147,7 +148,9 @@ def get_tax_expenditure_results(
         open_mode = "a"
     year = simulation_year
     with open(taxexp_path, open_mode) as tefile:
-        res = f"YR,KIND,EST= {year} iitax {tax_revenue_baseline:.1f}\n"
+        res = f"YR,KIND,EST= {year} paytax {ptax_baseline:.1f}\n"
+        tefile.write(res)
+        res = f"YR,KIND,EST= {year} iitax {itax_baseline:.1f}\n"
         tefile.write(res)
         for reform, estimate in te_results.items():
             res = f"YR,KIND,EST= {year} {reform} {estimate}\n"