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Merge pull request #163 from PSLmodels/fix-more-warnings
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Remove performance warnings in puf.py code
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@martinholmer
martinholmer authored Aug 21, 2024
2 parents bcc6dea + 6a5238e commit 878d582
Showing 1 changed file with 79 additions and 74 deletions.
153 changes: 79 additions & 74 deletions tax_microdata_benchmarking/datasets/puf.py
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Original file line number Diff line number Diff line change
Expand Up @@ -122,88 +122,93 @@ def decode_age_dependent(age_range: int) -> int:


def preprocess_puf(puf: pd.DataFrame) -> pd.DataFrame:
# Add variable renames
# rescale weights
puf.S006 = puf.S006 / 100
# puf["adjusted_gross_income"] = puf.E00100
puf["alimony_expense"] = puf.E03500
puf["alimony_income"] = puf.E00800
puf["casualty_loss"] = puf.E20500
puf["cdcc_relevant_expenses"] = puf.E32800
puf["charitable_cash_donations"] = puf.E19800
puf["charitable_non_cash_donations"] = puf.E20100
puf["domestic_production_ald"] = puf.E03240
puf["early_withdrawal_penalty"] = puf.E03400
puf["educator_expense"] = puf.E03220
puf["employment_income"] = puf.E00200
puf["estate_income"] = puf.E26390 - puf.E26400
puf["farm_income"] = puf.T27800
puf["farm_rent_income"] = puf.E27200
puf["health_savings_account_ald"] = puf.E03290
puf["interest_deduction"] = puf.E19200
puf["long_term_capital_gains"] = puf.P23250
puf["long_term_capital_gains_on_collectibles"] = puf.E24518
puf["medical_expense"] = puf.E17500
puf["misc_deduction"] = puf.E20400
puf["non_qualified_dividend_income"] = puf.E00600 - puf.E00650
puf["partnership_s_corp_income"] = puf.E26270
puf["qualified_dividend_income"] = puf.E00650
puf["qualified_tuition_expenses"] = puf.E03230
puf["real_estate_taxes"] = puf.E18500
puf["rental_income"] = puf.E25850 - puf.E25860
puf["self_employment_income"] = puf.E00900
puf["self_employed_health_insurance_ald"] = puf.E03270
puf["self_employed_pension_contribution_ald"] = puf.E03300
puf["short_term_capital_gains"] = puf.P22250
puf["social_security"] = puf.E02400
puf["state_and_local_sales_or_income_tax"] = puf.E18400
puf["student_loan_interest"] = puf.E03210
puf["taxable_interest_income"] = puf.E00300
puf["taxable_pension_income"] = puf.E01700
puf["taxable_unemployment_compensation"] = puf.E02300
puf["taxable_ira_distributions"] = puf.E01400
puf["tax_exempt_interest_income"] = puf.E00400
puf["tax_exempt_pension_income"] = puf.E01500 - puf.E01700
puf["traditional_ira_contributions"] = puf.E03150
puf["unrecaptured_section_1250_gain"] = puf.E24515

puf["foreign_tax_credit"] = puf.E07300
puf["amt_foreign_tax_credit"] = puf.E62900
puf["miscellaneous_income"] = puf.E01200
puf["salt_refund_income"] = puf.E00700
puf["investment_income_elected_form_4952"] = puf.E58990
puf["general_business_credit"] = puf.E07400
puf["prior_year_minimum_tax_credit"] = puf.E07600
puf["excess_withheld_payroll_tax"] = puf.E11200
puf["non_sch_d_capital_gains"] = puf.E01100
puf["american_opportunity_credit"] = puf.E87521
puf["energy_efficient_home_improvement_credit"] = puf.E07260
puf["early_withdrawal_penalty"] = puf.E09900
# puf["qualified_tuition_expenses"] = puf.E87530 # PE uses the same variable for qualified tuition (general) and qualified tuition (Lifetime Learning Credit). Revisit here.
puf["other_credits"] = puf.P08000
puf["savers_credit"] = puf.E07240
puf["recapture_of_investment_credit"] = puf.E09700
puf["unreported_payroll_tax"] = puf.E09800
# Ignore f2441 (AMT form attached)
# Ignore cmbtp (estimate of AMT income not in AGI)
# Ignore k1bx14s and k1bx14p (partner self-employment income included in partnership and S-corp income)
qbi = np.maximum(0, puf.E00900 + puf.E26270 + puf.E02100 + puf.E27200)
puf["w2_wages_from_qualified_business"] = qbi * W2_WAGES_SCALE

# Remove aggregate records
puf = puf[puf.MARS != 0]

puf["filing_status"] = puf.MARS.map(
# remove aggregate records ????????? ALREADY DONE ????????????
# puf = puf[puf.MARS != 0] # ????????? ALREADY DONE ????????????
filing_status = puf.MARS.map(
{
1: "SINGLE",
2: "JOINT",
3: "SEPARATE",
4: "HEAD_OF_HOUSEHOLD",
}
)
puf["household_id"] = puf.RECID
puf["household_weight"] = puf.S006
puf["exemptions_count"] = puf.XTOT

qbi = np.maximum(0, puf.E00900 + puf.E26270 + puf.E02100 + puf.E27200)
newvars = {
"household_id": puf.RECID,
"household_weight": puf.S006,
"filing_status": filing_status,
"exemptions_count": puf.XTOT,
"alimony_expense": puf.E03500,
"alimony_income": puf.E00800,
"casualty_loss": puf.E20500,
"cdcc_relevant_expenses": puf.E32800,
"charitable_cash_donations": puf.E19800,
"charitable_non_cash_donations": puf.E20100,
"domestic_production_ald": puf.E03240,
"early_withdrawal_penalty": puf.E03400,
"educator_expense": puf.E03220,
"employment_income": puf.E00200,
"estate_income": (puf.E26390 - puf.E26400),
"farm_income": puf.T27800,
"farm_rent_income": puf.E27200,
"health_savings_account_ald": puf.E03290,
"interest_deduction": puf.E19200,
"long_term_capital_gains": puf.P23250,
"long_term_capital_gains_on_collectibles": puf.E24518,
"medical_expense": puf.E17500,
"misc_deduction": puf.E20400,
"non_qualified_dividend_income": (puf.E00600 - puf.E00650),
"partnership_s_corp_income": puf.E26270,
"qualified_dividend_income": puf.E00650,
"qualified_tuition_expenses": puf.E03230,
"real_estate_taxes": puf.E18500,
"rental_income": (puf.E25850 - puf.E25860),
"self_employment_income": puf.E00900,
"self_employed_health_insurance_ald": puf.E03270,
"self_employed_pension_contribution_ald": puf.E03300,
"short_term_capital_gains": puf.P22250,
"social_security": puf.E02400,
"state_and_local_sales_or_income_tax": puf.E18400,
"student_loan_interest": puf.E03210,
"taxable_interest_income": puf.E00300,
"taxable_pension_income": puf.E01700,
"taxable_unemployment_compensation": puf.E02300,
"taxable_ira_distributions": puf.E01400,
"tax_exempt_interest_income": puf.E00400,
"tax_exempt_pension_income": (puf.E01500 - puf.E01700),
"traditional_ira_contributions": puf.E03150,
"unrecaptured_section_1250_gain": puf.E24515,
"foreign_tax_credit": puf.E07300,
"amt_foreign_tax_credit": puf.E62900,
"miscellaneous_income": puf.E01200,
"salt_refund_income": puf.E00700,
"investment_income_elected_form_4952": puf.E58990,
"general_business_credit": puf.E07400,
"prior_year_minimum_tax_credit": puf.E07600,
"excess_withheld_payroll_tax": puf.E11200,
"non_sch_d_capital_gains": puf.E01100,
"american_opportunity_credit": puf.E87521,
"energy_efficient_home_improvement_credit": puf.E07260,
"early_withdrawal_penalty": puf.E09900,
# "qualified_tuition_expenses": puf.E87530,
# PE uses the same variable for qualified tuition (general)
# and qualified tuition (Lifetime Learning Credit). Revisit this.
"other_credits": puf.P08000,
"savers_credit": puf.E07240,
"recapture_of_investment_credit": puf.E09700,
"unreported_payroll_tax": puf.E09800,
# Ignore f2441 (CDCC form attached)
# Ignore cmbtp (estimate of AMT income not in AGI)
# Ignore k1bx14s and k1bx14p (partner self-employment income included
# in partnership and S-corp income)
# "adjusted_gross_income": puf.E00100,
"w2_wages_from_qualified_business": (qbi * W2_WAGES_SCALE),
}
newdf = pd.DataFrame(newvars)
# add new renamed variables to original puf dataframe
puf = pd.concat([puf, newdf], axis=1)
return puf


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